3%Si-Fe (100)[011] single crystal was investigated to analyze its texture evolution during rolling and recrystallization. Cold rolled (100)[011] could be fully recrystallized by utilizing dynamic strain aging, and sharp recrystallized texture was obtained. Rolled texture maintained the initial orientation (100)[011] with TD rotational dispersion. This dispersion is attributed to the action of two kinds of {112} slip systems which have the largest Schmid factor. Recrystallized texture is composed of eight orientations rotated about 30 degrees around eight axes from the initial orientation (100)[011]. These rotations are attributed to the action of 8 kinds of {110} slip systems. The results of several researchers, showing recrystallized {111} grains from the rolled matrix having {111} , were also discussed in this paper from the view point of -rotation, and an alternative idea on the formation of //ND texture has been proposed.