The effect of heft treatment on the characteristic properties of insulation layer is studied for two kinds of non-oriented silicon steels, which were insulation-coates with various kinds of inorganic and inorganic-organic complex coating solutions. In addition, how the carbon contained in the insulation layer would affect the carbon content and the magnetic properties of the steel substrates is examined. Lower temperature heat treftment ($480^{circ}C$ for 0.5hr) is found to render morw favorable surface qualities, wheras higher temperature heat treatment ($790^{circ}C$ for 2hr) better core loss due to grin growt occurred during the heat treatment. Decarburization of the steel substrate is also found unaffectrd by the presence of carbon in the insulation layer.