Short-length and long-length Ni tapes were fabricated by powder processing, cold rolling and recrystallizatioon heat treatment. In the case of the short-length Ni tape, both in-plane and out-of-plane texture were less than $10^{circ}$. In the case of the long-length Ni tape, the degree of texture is lower than that of the short-length Ni tape. The relationship between the texture formation and the processing parameter is reported.