PURPOSE: To provide a heat transfer tube with an inner surface groove and a method for manufacturing the same in which performance is further improved without increasing a pressure loss and without increasing a processing load at the time of manufacturing.

CONSTITUTION: A heat transfer tube with an inner surface groove comprises a plurality of fins 3 of substantially a triangular section formed of a secondary groove of an inverted trapezoidal shape on an inner surface of the tube, and a plurality of cavities 5 provided at a suitable interval at a top of the fins 3. A height of the cavity 5 is 0.25 to 1.0 times as large as a depth of the secondary groove. The tube is manufactured by the steps of providing a primary groove having a rectangular shape and a ratio of groove widths of 1.2 to 2.0 on the inner surface of the tube, and then providing the secondary groove of an inverted trapezoidal shape in section crossed with the primary groove on the inner surface of the tube. A depth of the primary groove is 0.25 to 1.0 times as large as a depth of the secondary groove, and the secondary groove is crossed at an angle of 10 to 45° to a lead of the primary groove.