A honeycomb body includes wound and/or stacked layers having a geometric center axis, a cavity rotationally symmetrically around the center axis and an outer lateral surface. Each layer extends approximately concentrically around the axis. At least one of the layers is at least partially structured forming channels through which a fluid can flow. The channels extend from the cavity outward to the outer lateral surface at a non-right cone angle to the axis. The channels have a cross-section changing along the channels from inside to outside. At least one structured layer and at least one intermediate layer are alternatingly disposed and helically layered. The structure height of the structured sheet-metal layer forming the channels is substantially constant and channel cross-sectional areas increase from inside to outside. The intermediate layer can be made of simple wires or of specially cut or folded smooth sheet-metal layers.
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