The invention relates to an austenitic stainless steel, a steel tube thereof and a manufacturing method thereof, wherein the austenitic stainless steel and the stainless steel tube comprise the components by mass percent: 0.060-0.14% of C, more than 0 and less than or equal to 0.50% of Si, more than 0 and less than or equal to 1.00% of Mn, less than 0.040% of P, less than 0.015% of S, 17.00-20.00% of Cr, 8.00-11.00% of Ni, 2.50-4.00% of Cu, 0.30-0.60% of Nb, 0.15-0.50% of Mo, 0.15-0.50% of Co, 0.05-0.14% of N, 0.001-0.01% of B, the rest of Fe and unavoidable impurity. The manufacturing method of the steel tube comprises: smelting and pouring to form steel ingots or continuously cast bloom, processing bar material, preparing tubular billet and further processing the steel tube; the method comprises the steps: the heating temperature of processing the bar material is 1250-1270 DEG C, heating temperature of preparing the tubular billet is 1100-1220 DEG C, and the finished product solid solution temperature is 1120-1190 DEG C. The austenitic stainless steel tube has high temperature creep strength and corrosion resisting performance at the high temperature.