There is provided an austenitic heat resistant steel including a chemical composition that consists of, in mass %, C: 0.04 to 0.12%, Si: 0.01 to 0.30%, Mn: 0.50 to 1.50%, P: 0.001 to 0.040%, S: less than 0.0050%, Cu: 2.2 to 3.8%, Ni: 8.0 to 11.0%, Cr: 17.7 to 19.3%, Mo: 0.01 to 0.55%, Nb: 0.400 to 0.650%, B: 0.0010 to 0.0060%, N: 0.050 to 0.160%, Al: 0.025% or less, and O: 0.020% or less, with the balance: Fe and impurities and that satisfies [0.170≤Nb−NbER≤0.480].