A study on the development of boron 3% silicon-iron containing 0.03/0.04 C, 0.07/0.08 Mn and boron (30 ppm add) was carried out. Samples prepared by two stage cold reduction method developed complete secondary recrystallization, while samples prepared by one stage cold reduction method showed incomplete secondary recrystallization and poor magnetic properties. The magnetic properties also varied with normalizing temperature, and the sample prepared by normalizing at 950℃ showed the best magnetic properties. The induction with a magnetizing force of 800 A/m was 1.86 tesla.