Abstract Building upon our previous database of the thermal, electrical, and mechanical properties of commercial REBCO tape, we have constructed a subsequent database focusing on the Cu layer of such tapes from eight distinct manufacturers. This database encompasses information pertaining to the geometry, purity, and grain orientation of the Cu layer. The primary objective of this database is to not only elucidate the material science of the Cu layer across various commercial tapes but also to establish correlations between the thermal, electrical, and mechanical properties and the aforementioned geometry, purity, and grain orientation parameters. After analysis, three significant findings have been validated. Firstly, the non-uniformity of geometry plays a critical role in the electrical resistivity in the radial direction, primarily through altering the actual contact surface area. Secondly, it has been observed that the total grain boundary length per micrometer thickness exhibits a nearly linear correlation with the thermal conductivity in the circumferential direction. Thirdly, the purity of the Cu layer in all the commercial REBCO tapes is lower than anticipated. It is our aspiration that this database will facilitate enhanced comprehension of the Cu layer in REBCO tapes among a broader spectrum of researchers.