The application discloses a heating device, an exhaust
treatment system and a vehicle. The heating device comprises a first shell, a
heating element and a second shell, the first shell is provided with a first inlet, a first outlet and a first channel, the
heating element is used for heating the gas flowing into the first channel, the second shell is provided with a second inlet, a second outlet and a second channel, the first outlet and the second outlet are suitable for being connected with a gas treatment device, the first shell and the second shell are in a split structure, and the gas can selectively flow into the gas treatment device through at least one of the first channel and the second channel. According to the heating device, the first shell and the second shell are in a split structure, the
physical separation of the first channel and the second channel is realized, only a single channel exists in each of the first shell and the second shell, the structure is simple, the manufacturing is convenient, the manufacturing can be completed only by simple
machining and assembling, the production efficiency of the heating device is improved, the production cost is reduced, and the large-scale production is facilitated.