diff --git a/spring-webflux/src/main/java/org/springframework/web/reactive/result/method/annotation/ResponseEntityExceptionHandler.java b/spring-webflux/src/main/java/org/springframework/web/reactive/result/method/annotation/ResponseEntityExceptionHandler.java
index 0efdeda130..5d94001abc 100644
--- a/spring-webflux/src/main/java/org/springframework/web/reactive/result/method/annotation/ResponseEntityExceptionHandler.java
+++ b/spring-webflux/src/main/java/org/springframework/web/reactive/result/method/annotation/ResponseEntityExceptionHandler.java
@@ -81,8 +81,6 @@ public abstract class ResponseEntityExceptionHandler {
 			ErrorResponseException.class
 	})
 	public final Mono<ResponseEntity<Object>> handleException(Exception ex, ServerWebExchange exchange) {
-		HttpHeaders headers = new HttpHeaders();
-
 		if (ex instanceof MethodNotAllowedException theEx) {
 			return handleMethodNotAllowedException(theEx, theEx.getHeaders(), theEx.getStatusCode(), exchange);
 		}
diff --git a/spring-webmvc/src/main/java/org/springframework/web/servlet/mvc/method/annotation/ResponseEntityExceptionHandler.java b/spring-webmvc/src/main/java/org/springframework/web/servlet/mvc/method/annotation/ResponseEntityExceptionHandler.java
index f529aa6987..a2a77a48ea 100644
--- a/spring-webmvc/src/main/java/org/springframework/web/servlet/mvc/method/annotation/ResponseEntityExceptionHandler.java
+++ b/spring-webmvc/src/main/java/org/springframework/web/servlet/mvc/method/annotation/ResponseEntityExceptionHandler.java
@@ -109,8 +109,6 @@ public abstract class ResponseEntityExceptionHandler {
 		})
 	@Nullable
 	public final ResponseEntity<Object> handleException(Exception ex, WebRequest request) throws Exception {
-		HttpHeaders headers = new HttpHeaders();
-
 		if (ex instanceof HttpRequestMethodNotSupportedException subEx) {
 			return handleHttpRequestMethodNotSupported(subEx, subEx.getHeaders(), subEx.getStatusCode(), request);
 		}
@@ -147,6 +145,7 @@ public abstract class ResponseEntityExceptionHandler {
 
 		// Lower level exceptions, and exceptions used symmetrically on client and server
 
+		HttpHeaders headers = new HttpHeaders();
 		if (ex instanceof ConversionNotSupportedException theEx) {
 			return handleConversionNotSupported(theEx, headers, HttpStatus.INTERNAL_SERVER_ERROR, request);
 		}