In this study, high-and low-grade grain-oriented electrical steels were used as the initial materials to produce0.08-mm-thick sheet with one-step cold-rolling method. Electron backscattering diffraction analysis technique and X-ray diffraction texture analysis technique were adopted to investigate the effect of initial Goss texture sharpness on texture evolution and magnetic properties of ultra-thin grain-oriented electrical steel. The results showed that primary recrystallization and secondary recrystallization were the main processes that occurred during annealing. The induced factors for secondary recrystallization of two grades samples were not consistent. The high-grade samples presented texture induction mechanism, while the low-grade samples revealed strong surface-energy induction mechanism. The initial Goss texture sharpness had a great impact on texture evolution and magnetic properties of ultra-thin grain-oriented electrical steel. The Goss texture component formed after primary recrystallization was stronger, and better magnetic properties were obtained at low frequencies. For low-grade samples, secondary recrystallization enhanced the intensity of Goss texture, and both grain size and texture contributed to better high-frequency magnetic properties after secondary recrystallization. By controlling the annealing process, the magnetic properties of low-grade products could be significantly improved, thus achieving conversion from low-grade to high-grade products. In this study, high-and low-grade grain-oriented electrical steels were used as the initial materials to produce 0.08-mm-thick sheet with one-step cold-rolling method. Electron backscattering diffraction analysis technique and X-ray diffraction texture analysis technique were adopted to investigate the effect of initial Goss texture sharpness on texture evolution and magnetic properties of ultra-thin grain-oriented electrical steel. The results showed that primary recrystallization and secondary recrystallization were the main processes that occurred during annealing. The induced factors The high-grade samples presented texture induction mechanism, while the low-grade samples showed strong surface-energy induction mechanism. The initial Goss texture sharpness had a great impact on texture evolution and magnetic properties of ultra-thin grain-oriented electrical steel. The Goss texture component formed after pri For low-grade samples, secondary recrystallization enhanced the intensity of Goss texture, and both grain size and texture contributed to better high-frequency magnetic properties after secondary recrystallization. the annealing process, the magnetic properties of low-grade products could be significantly improved, whereby achieving conversion from low-grade to high-grade products.