A manifold system for an internal combustion engine, having a housing, which is designed as a collecting manifold and which has two inlet openings and an outlet opening for the flow connection of two outlets of an internal combustion engine to an exhaust system and at most two connection openings provided on the housing for connecting a double-shell inner air-gap-insulated manifold. An exhaust system is developed in such a way that, at the same time, the tone of the exhaust gas noise and thus of the exhaust system is optimized over a plurality of important rotational speed ranges of the internal combustion engine by a modular assembly. For this purpose, at least one separate inner air-gap-insulated manifold having a connection opening, an inlet opening, and an outlet opening is provided, which is connected to the housing by the outlet opening, and at least one separate outer air-gap-insulated manifold having an inlet opening and an outlet opening is connected to the connection opening of the inner air-gap-insulated manifold. All air-gap-insulated manifolds are completely formed of sheet metal, and each air-gap-insulated manifold has a separate one- or multi-part inner shell and a one- or multi-part separate outer shell. All inner air-gap-insulated manifolds are structurally or geometrically identical and all outer air-gap-insulated manifolds are structurally or geometrically identical, wherein the inner air-gap-insulated manifolds are not structurally identical and not geometrically identical to the outer air-gap-insulated manifolds.