Texture evolution and physical properties are studied to investigate effects according to recrystallization treatment and the reduction ratio of temper rolling. Cold rolling texture can be decided by the deformation criteria and slip systems. Texture components develop by different deformation hysteresis in the surface and center layer of low-C flat rolled steels. Predominant $Upsilon$-fiber is developed by cold rolling in center layer and ($alpha+Upsilon$)-fiber which $alpha$-fiber is strong are developed in surface layer. This is the result of the different deformation hysteresis of the surface and center layer. After recrystallization the intensity of $Upsilon$-fiber is clearly developed. $Upsilon$-fiber is well developed in IF steel, but strong $alpha$-fiber together with $Upsilon$-fiber is developed in AK steel. This is because textures having orientation scattering from $Upsilon$-fiber are developed from recovery detention by the reaction between carbon and dislocations, inhomogeneity of slip behavior by carbon atoms, and plastic deformation mechanism like slip bands, etc. High permeability and low coercivity can be obtained by developing texture parallel to magnetic easy axis {hkl}<100>. Factors having effects on magnetic properties are grain size, chemical composition, texture, etc.