Abstract: A copper alloy sheet material having improved etching characteristics contains (in mass %) Ni: 1.00 to 4.50%, Si: 0.10 to 1.40%, and optionally one or more kind of Co, Mg, Cr, P, B, Mn, Sn, Ti, Zr, Al, Fe, Zn, and Ag. The sheet material has an area ratio SB/SS of 0.40 or more in an EBSD measurement on a cross section perpendicular to a rolling direction, wherein SS represents area of a region satisfying at least one of conditions of a crystal orientation difference from the S1 {241} <112> orientation of 10° or less and a crystal orientation difference from the S2 {231} <124> orientation of 10° or less, and SB represents an area of a region having a crystal orientation difference from the Brass {011} <211> orientation of 10° or less.