The orientation gradient within grains of different texture fibres was studied for an ultra low carbon steel after a cold rolling reduction of 60%. The substructure was investigated by detailed OIM scans. The formation of strain heterogeneities within the elongated grains was revealed and a fragmentation of these grains was found. The strain heterogeneities were investigated for two different families of grains: {110}//RD and {111}//ND fibre orientations. For a number of orientations along these fibres the misorientation profiles within these grains were calculated. It was found that ND- and RD-fibre grains exhibit an entirely different fragmentation behaviour which profoundly affects the nucleation processes in these orientations.