Substrate having corrugated sheet(s) and channel(s) for treating exhaust gases of combustion engines

A method for manufacturing a substrate having corrugated sheet(s) and flat wire mesh sheet(s), and between said flat sheet(s) and said corrugated wire mesh sheet(s) there are at least partially open channels (POC) for treating exhaust gases of combustion engines, wherein said corrugated sheet is a corrugated wire mesh (3) sheet having depressions (3d) and said flat wire mesh sheet (2) have depressions (2d), and the depth of depression (2d) of said flat wire mesh sheet (2) is 0.05-2.0 mm smaller than the height of the corrugation (3c) of said corrugated sheet (3) and said wire mesh sheets (2, 3) have irregular surface having median opening size of 0.01 to 0.5 mm and mesh diameter 0.02 to 0.24 mm, and said depressions (3d) of the corrugated sheet (3) are matched to the depressions (2d) of the flat wire mesh sheet (2), and said wire mesh sheet (2, 3) is strengthened in inlet area of exhaust gas and at connection area of corrugated sheet(s) (3) and wire mesh sheet(s) (2).