To match the requirements for development of transformer cores with lower iron losses, many new materials are under development including amorphous materials, 6.5% Si–Fe sheets and thin gauged 3% Si–Fe sheets. Among these materials, the thin gauged 3% Si–Fe sheets are attracting attention due to their good magnetic properties and scientific interest. Arai et al. reported that the magnetic properties of the sheets were comparable to those of the amorphous materials and (110)[001] preferred orientation of the sheets are developed by tertiary recrystallization.1 The 100 μm thick 3% Si–Fe sheets were prepared via conventional metallurgical processes including melting and casting, hot rolling to 25 mmT at 1200 °C, first cold rolling to 0.5 mmT, intermediate annealing at 800 °C for 30 min, second cold rolling to 0.25 mmT, intermediate annealing at 800 °C for 30 min, final cold rolling to 100 μm and final annealing at 1200 °C for 1 h in a vacuum of 5×10−6 Torr. Among these processes, the cold rolling process is ...