Austenite formation and Low temperatures mechanical properties of HSLA steel of different starting structures have been studied by intercritical annealing(IA). The different starting structures are : ferrite+pearlite(FPl), martensite(M1), cold worked ferrite+pearlite(FP2) and cold worked martensite(M2). In most cases tensile strength and elongation was increased by decreasing the testing temperatures regardless of the IA time. Tensile strength of the cold worked starting structures was higher than that of the non-cold worked starting structures. However not any noticeable difference in elongation was found between two cases. Low temperatures impact properties were affected by the starting structures. Charpy V-notch impact transition temperatures of the M-starting structures were around -40℃, and those of the FP starting structures were around -10℃. Impact energy was lower in the cold worked specimens than in the non-cold worked specimens at the same starting structures. DP structure obtained from the M-starting structure has shown superior low temperatures mechanical properties than the DP structure obtained from the FP-starting structure.