This paper described deformation and recrystallization in (110)[00l] single crystals of iron-silicon (3.25%) which reduction of thickness 5-50%. In the range of a reduction 2-16%, the slip planes ate (101), (101), (110) and (Tl0); and the twinning planes are (112) and (112). Which coincided satisfactorily with our explanation on the formation of cold-rolling textures in (110) [001] singe erystals of iron-silicon alloy.We observed that the position and growing process of recrystallized grains are difference between cold-rolling 35 % and 50 % with annealing treatment. The recrystalized grains of the former formed first at twinning boundary and preferred growth along the twinning boundary. But the latter may be formed by subgrain except forming at twinning boundary and near the deformation bands, and the preferred growth is not as apparent as former.