Electricity is suppressed from flowing to a case of an electrically heated catalyst. In the electrically heated catalyst which is provided with a heat generation element adapted to be electrically energized to generate heat, the case in which the heat generation element is received, an inner pipe arranged between the heat generation element and the case for insulating electricity, an inner mat arranged between the heat generation element and the inner pipe, and an outer mat arranged between the inner pipe and the case, the inner pipe includes a tubular portion that is arranged in the surrounding of the heat generation element and is formed in parallel to a central axis of the heat generation element, and a downstream side inclination portion that is arranged at the downstream side of the tubular portion, with an inside diameter thereof becoming smaller in a direction toward a downstream side. A downstream side bent portion, being a boundary between the tubular portion and the downstream side inclination portion, is formed in the vicinity of a downstream side end portion of the outer mat.