Abstract: The present invention relates to a heating device for heating a gas flow, in particular an exhaust gas flow of an internal combustion engine, said heating device comprising an electrically conductive heating element that can be flowed through by the gas flow in an axial direction and that has at least two heating segments that are sectionally separated from one another by a gap that is in particular open at one side; a carrier device having at least one electrically insulating carrier element that at least sectionally surrounds the heating element in a peripheral direction and/or at least sectionally covers a marginal region of at least one axial end face of the heating element, wherein the carrier element has at least one spacer section that projects into the gap; and a housing section in which the heating element and the carrier device are held.