The present invention provides a copper alloy tube for heat exchangers which is tolerable to a high operating pressure of new cooling media such as carbon dioxide and HFC-based fluorocarbons, and is excellent in fracture strength, even if the tube is thinned, and a copper alloy tube for a heat exchanger which has a composition having specified amounts of Sn and P, has an average crystal grain size of 30 μm or less and has a high strength of 250 MPa or more of a tensile strength in the longitudinal direction of the tube improves the fracture strength as a texture in which the orientation distribution density in the Goss orientation is 4% or less.