A high strength and high thermal conductivity copper alloy tube which has been subjected to a drawing process, the copper alloy tube comprising: an unprocessed tube portion; a drawing tube portion; a process center portion; a process end portion; a heat-influenced portion; a straight tube portion; and a drawing-processed portion, wherein the unprocessed tube portion is a part that has not been subjected to the drawing process, the drawing tube portion is a part that has been drawn with a predetermined diameter by the drawing process, the process center portion is a part that includes the drawing tube portion and a part within a half of a distance from the drawing tube portion to an outer periphery of the unprocessed tube portion, the process end portion is a part within a distance D/6 from the outer periphery inward in the end surface of the unprocessed tube portion, wherein an outer diameter of the straight tube portion is defined as D, the heat-influenced portion is a part within a distance D/6 from the process end portion toward the unprocessed tube portion in the unprocessed tube portion, the straight tube portion is a part of the center of the unprocessed tube portion from a part within a distance D/2 from the process end portion toward the unprocessed tube portion, the drawing-processed portion is a part including both of the process end portion and the heat-influenced portion, the copper alloy tube has an alloy composition comprising: Co of 0.12 to 0.32 mass%; P of 0.042 to 0.095 mass%; Sn of 0.005 to 0.30 mass%; and optionally at least one of Zn of 0.001 to 0.5 mass%, Mg of 0.001 to 0.2 mass%, and Zr of 0.001 to 0.1 mass%, with the remainder being Cu and inevitable impurities, a relationship of 3.0 ≤ ([Co]-0.007)/( -0.008) ≤ 6.2 is satisfied between a content [Co] mass% of Co and a content mass% of P, a compound of Co and P is uniformly precipitated, and Sn is solid-dissolved, a recrystallization ratio of a metal structure of the drawing-processed portion is 50% or less, or a recrystallization ratio of the heat-influenced portion is 20% or less, and the recrystallization ratio is measured by a method which includes: classifying non-recrystallized grains and recrystallized grains from a structural photograph of a metal microscope of 100 magnifications; and setting a ratio occupied by a recrystallized part as the recrystallization ratio. the copper alloy tube comprising: an unprocessed tube portion; a drawing tube portion; a process center portion; a process end portion; a heat-influenced portion; a straight tube portion; and a drawing-processed portion, wherein the unprocessed tube portion is a part that has not been subjected to the drawing process, the drawing tube portion is a part that has been drawn with a predetermined diameter by the drawing process, the process center portion is a part that includes the drawing tube portion and a part within a half of a distance from the drawing tube portion to an outer periphery of the unprocessed tube portion, the process end portion is a part within a distance D/6 from the outer periphery inward in the end surface of the unprocessed tube portion, wherein an outer diameter of the straight tube portion is defined as D, the heat-influenced portion is a part within a distance D/6 from the process end portion toward the unprocessed tube portion in the unprocessed tube portion, the straight tube portion is a part of the center of the unprocessed tube portion from a part within a distance D/2 from the process end portion toward the unprocessed tube portion, the drawing-processed portion is a part including both of the process end portion and the heat-influenced portion, the copper alloy tube has an alloy composition comprising: Co of 0.12 to 0.32 mass%; P of 0.042 to 0.095 mass%; Sn of 0.005 to 0.30 mass%; and optionally at least one of Zn of 0.001 to 0.5 mass%, Mg of 0.001 to 0.2 mass%, and Zr of 0.001 to 0.1 mass%, with the remainder being Cu and inevitable impurities, a relationship of 3.0 ≤ ([Co]-0.007)/( -0.008) ≤ 6.2 is satisfied between a content [Co] mass% of Co and a content mass% of P, a compound of Co and P is uniformly precipitated, and Sn is solid-dissolved, a recrystallization ratio of a metal structure of the drawing-processed portion is 50% or less, or a recrystallization ratio of the heat-influenced portion is 20% or less, and the recrystallization ratio is measured by a method which includes: classifying non-recrystallized grains and recrystallized grains from a structural photograph of a metal microscope of 100 magnifications; and setting a ratio occupied by a recrystallized part as the recrystallization ratio. Co of 0.12 to 0.32 mass%; P of 0.042 to 0.095 mass%; Sn of 0.005 to 0.30 mass%; and optionally at least one of Zn of 0.001 to 0.5 mass%, Mg of 0.001 to 0.2 mass%, and Zr of 0.001 to 0.1 mass%, with the remainder being Cu and inevitable impurities, a relationship of 3.0 ≤ ([Co]-0.007)/( -0.008) ≤ 6.2 is satisfied between a content [Co] mass% of Co and a content mass% of P, a compound of Co and P is uniformly precipitated, and Sn is solid-dissolved, a recrystallization ratio of a metal structure of the drawing-processed portion is 50% or less, or a recrystallization ratio of the heat-influenced portion is 20% or less, and the recrystallization ratio is measured by a method which includes: classifying non-recrystallized grains and recrystallized grains from a structural photograph of a metal microscope of 100 magnifications; and setting a ratio occupied by a recrystallized part as the recrystallization ratio.