Abstract: A fuel preheating system for an internal combustion engine wherein a preheater includes a body member having defined therein a pair of serially connected, generally parallel bores defining a flow passages through which a flow of fuel may be passed for heating thereof by elongated electric heaters extending within the passages and including a heating element encompassed by helical coils of a heat exchange structure. At least some of the coils of the heat exchange structure define plural tortuous flow paths extending generally axially of the heater.