Various types of high strength steel sheets were usually used for improving the automobile safety and fuel efficiency by reducing the vehicle weight. The present study aimed to develop the TRIP (transformation induced plasticity) aided high-strength low carbon steel sheets by using a reverse transformation process. The 0.1C-4~8Mn steels were reverse-transformed by slow heating to intercritical temperature region and then furnace cooled to the room temperature. Granular type retained austenite was observed in 4Mn steel and lath type retained austenite was also observed in 6~8Mn steel. The results show that the 6Mn steel under reverse transformed at $625^{circ}C$ for 6 hrs has maximum elongation up to 39%. The optimum strength-elongation combination was 3,888 ($kg/mm^2{ imes}%$) when the 8Mn steel was reverse transformed at $625^{circ}C$ for 12 h.