Abstract: A multi-walled plate element for use in a plate heat exchanger, manufactured by pressing two or more plates, said plate element having a plurality of holes which, when several plate elements are assembled, form distribution channels of a plate heat exchanger. At least some of the holes of the plate element are provided in that one of the walls incorporated in the plate element has a hole cross-section corresponding to the hole concerned of the plate element, and that the other wall or walls incorporated in the plate element have a different hole cross-section. The plate element is assembled with other plate elements to provide a plate heat exchanger. Gaskets (100) are arranged between two plate elements, said gaskets (100) extending along the periphery of the plate elements and around one set of port holes such that the inlet and outlet of a distribution channel can communicate via flow between the two plate elements through the other set of port holes.