The invention relates to a wound, looped and/or coated honeycomb body (1) which is made of sheet steel (2, 3). Said honeycomb body comprises a plurality of at least partially structured sheet metal layers (2), whereby the structure thereof forms channels (4) which lead from an inlet front side (5) to an outlet front side (6) of the honeycomb body (1). According to the invention, at least one partof the sheet metal layers (2, 3) on the inlet front side (5) and/or the outlet front side (6) comprise recesses (9, 10) which are arranged on the edges thereof (7, 8), such that a fissured structure of the inlet front side (5) and/or the outlet front side (6) is produced. As a result, only the smooth sheet steel (3) or only the structured sheet steel (2) or both recesses (9 and/or 10) can be provided. Also, at least one part of the sheet steel (2, 3) can be made of a porous material, in particular compressed metal fibres (16). Deposition of rust particles (17) on the front sides (5, 6) of thehoneycomb body (1) is, to a large extent, prevented due to said recesses (9, 10).