A process for developing (100) texture in silicon steel sheets by manganese removal and decarburization is described. The process consists of annealing in vacuum and subsequent decarburization of conventionally hot-and cold-rolled steel sheets that contain silicon, manganese, and carbon. During the vacuum annealing at α/β duplex or γ-phase temperatures around 1000 °, manganese removal occurs and a thin layer near the sheet surface transforms to a. The (100) texture markedly develops in the surface layer. Various types of (100) texture—for example, (100)[021], (100)[001], and (100)[011]—appear at this stage of annealing, depending on processing conditions. During the subsequent decarburization, the grains at the surface layer grow inward as columnar grains retaining the (100) texture. The decarburized steels with a grain size of a few hundred micrometers exhibit excellent soft-magnetic properties.