In-situ observation in SBM on the microfracture behavior of coating layer was performed for GA steel sheets that have various Fe contents and thickness of coating layer. In case of cross sectional side of coating layer that was in a tensile stress state during bending, fine perpendicular crack pre-induced during galvannealing grew and propagated rapidly toward the coating surface with the increase of strain. And then it grew and propagated along the ${Gamma}/Fe$ matrix interface, and combined with the nearest another perpendicular crack. Consequently, flaking occurred. The more Fe content and thickness of coating layer increased, the more average crack interval and flaking resistivity increased. Exfoliation was little observed at coating surface in a tensile stress state.