Uniaxial necking is studied for steel sheets with initial anisotropy. The state of anisotropy is continuously altered by subsequent tensile deformation at angles to the rolling direction. The orientations of orthotropy axes are changed before the onset of necking. A simple hardening rule which incorporates the rotations of orthtropy axes is proposed and the necking strains are predicted at angles to the rolling direction. Predicted results show good agreement with the experiments.