Bi-axially textured Ni tapes for YBCO coated conductors were Prepared by cold rolling and heat treatment of Ni Powder compacts. The Ni powder used in this study was 5 urn in particle size and 99.99 % in purity. The process of this study consists of filling of hi powder into a rubber mold, cold-isostatically Pressing and sintering of the powder compacts at 110$0^{circ}C$ for 6h in 96 % Ar - 4 % H$_2$ atmosphere. The sintered compacts were cold rolled with a 5 % step reduction ratio into a 100 micron-thick tapes and then heat-treated at 100$0^{circ}C$ for various time periods. The (200) texture of Ni tape was successfully developed through the recrystallization heat treatment of the cold rolled Ni tapes. At 100$0^{circ}C$, the degree of texture of the heat-treated Ni tapes seems not to be significantly affected by the heat-treatment time. The short heat treatment of S min was sufficient to develop the complete (200) cube texture. The degree of in-Plane and out-of-plane texture of the prepared Ni tapes was 8-10$^{circ}$. The heat treated Ni tapes consisted of equiaxed grains with a size 50-70 microns. and the AFM sol-face roughness was as smooth as 3 nm.