A device for exhaust gas treatment in an exhaust system of an internal combustion engine, in particular in a motor vehicle, includes an electrically heatable honeycomb body through which an exhaust gas can flow. The honeycomb body is disposed in a casing tube and has at least one current-conducting structure with electric insulation for voltages greater than 24 V. A current-generating pulsed voltage is applied to the structure to heat the honeycomb body. It is thus possible for heating elements in the exhaust-gas flow to be powered by an on-board electrical system voltage of for example 48 V. A method for operating the honeycomb body is provided with which, even at operating voltages greater than 24 V, the generation of heat in the electrically heatable honeycomb body can be kept in a desired range by adjustment of a pulse width and/or repetition frequency of the pulsed voltage.