Macroscopic texture and microscopic orientation in hot-rolled and annealed sheets of non-oriented electrical steel were studied by XRD and EBSD techniques. The microstructure of hot-rolled and annealed samples was studied by OM. Experimental results indicate that a strong heredity is observed in texture evolution between hot-rolled texture and annealed texture. Typical elements have a large effect on the recrystallization microstructure and texture distribution. The texture distribution through thickness is highly affected by recrystallization in hot rolled sheets. The recrystallization is boosted by Si and Al. Goss grains originate from cracked initial columnar grains. {110} , {112} and {111} grains are related to Goss grains. In subsurface lay of hot rolled sheets, Al can strengthen Goss texture and weaken copper-type texture. {112} texture and {110} texture are strengthened by Si. In the central layers, {100} texture and {111} texture are weakened by Al. {100} texture is increased by Al. Si can increase the proportion of γ-fiber texture and decrease that of {100} texture. In annealed texture, {100} texture and Goss texture are decreased by Al and Si. γ-fiber texture is increased by Si and {111} texture is preferentially increased by Al. The recrystallized grain size is increased and iron loss of annealed sheets is reduced by Al and Si, which means that the magnetic properties are optimized by the Al and Si content.