The burner has an air heat exchanger with several double-tube elements (5) to preheat combustion air. The element extends to a combustion element (1) to provide inner and outer tubes (6,7). The combustion air enters an annular space (9) formed between the tubes and flows back in direction of entry side near an oil injection device (3). The annular space of each element opens out into an annular collecting chamber (10). The preheated combustion air flows inwards through a swirl-generating device (11) into an area around the oil injection device into a distribution chamber (2).