Magnetic properties of grain oriented electrical steels are dependent on the sharpness of {100}< 001 > orientation of the secondary recrystallized grains. Grain size and texture of primary recrystallization strongly influence the secondary recrystallization evolution and magnetic properties of 3% Si grain oriented electrical steels. The influence of the primary recrystallization texture and microstructure on magnetic properties of the material is discussed in details. The effects of primary recrystallization texture on the structure evolution during secondary recrystallization are also discussed.