A method of manufacturing an electric heater and heater

Disclosed is a method for manufacturing an electrical heating device, said electric heating resistors arranged in tubes (2) of an extruded profile and openings (8) in a the pipes (2) connecting the plate of the extruded profile to be cut. According to the invention it is provided that attachment portions (6, 9) are attached to the extruded profile plastically deformed, and with them the cooling body (1) of the extruded profile. Moreover, an equivalent electrical heating device is described.