3.2% silicon steel with B, N, S and Mn as inhibitor was studied by varying final cold reduction ratioes from 60% to 90%. The effects of final cold reduction ratioes on texture development of cold rolled sheets and of subsequently primary recrystallized sheets were investigated by X-ray pole figure method and these results were related to secondary recrystallized texture by the means of magnetic induction measurement. As the final cold reduction ratio increased up to 85%, {111} (112) component of the cold-rolled texture increased slightly and then decreased. And {001} <110> component of the cold-rolled texture increased continuously up to the 85% cold reduction and was the most stable component in the cold-rolled specimens. This experimental result is similar to the result obtained in the other case using AlN＋MnS as inhibitors. In the primary recrystallized texture {001} <110> and {111} <112> components were relatively strong, and {111} <101>, {112} <110> and {110} <001> components were also strong. The texture development up to 80% cold reduction was almost the same but {110} <001> component was getting stronger after 80% cold reduction. The degree of alignment of {110} <001> texture after the secondary recrystallization was the highest at around 85% cold reduction.