A heat exchanger tube has an inner peripheral surface serving as an exhaust gas flow path with a flat cross-sectional shape. A thin structure is incorporated in the heat exchanger tube and has a substantially rectangular channel-shaped waveform in cross section. The corrugated fin structure has a curved surface forming waveform meandering with a predetermined wavelength in the lengthwise direction. The wave width of the channel-shaped waveform is H, the wavelength of the waveform meandering in the lengthwise direction is L and the amplitude of the waveform meandering in the lengthwise direction is A. The heat exchanger tube is formed so that H/L is set at 0.17 to 0.20 and the ration (G/H) of a gap G determined by H-A to H is set at -0.21 to 0.19.