Abstract: A length of extruded heat-conductive metal forms an elongated body which defines a pair of spaced parallel holes extending longitudinally through the body. An elongated heating element extends longitudinally through one of the holes, and the body and heating element are bent about an axis extending transversely of the body into generally U-shape. The other hole in the body provides a passageway for fluid to be heated by the heating element. A method for making the heater involves the extruding of metal to provide a generally straight body having a pair of holes extending longitudinally therethrough, inserting a heating element through one of the holes for snug engagement with the body, and thereafter bending the body with the heating element in generally U-shape to cause tight heat transfer engagement of the heating element with the body.