An exhaust system component (1) of an exhaust system (2) for an internal combustion engine, especially of a motor vehicle has: an inner pipe (3) made of metal, which is exposed to exhaust gas during the operation of the exhaust system (2); a housing (4) made of plastic, which encloses a working space (6); and at least one outer pipe (5) made of metal. The outer pipe (5) is fastened at a first end area (7) to the inner pipe (3) and is rigidly connected at a second end area (9) to the housing (4) and encloses between these end areas (7, 9) an annular space (10) formed radially between the inner pipe (3) and outer pipe (5).