We studied the effects of the processing variables on the texture development of Ni tapes prepared from Ni powder compact rods. The Ni power was compacted into rods by cold isostatic pressing(CIP). The CIP-processed Ni rods were sintered for densification and made into Ni tapes of 100 microns by cold rolling. For the development of a cube texture, the rolled Ni tapes were annealed at various temperatures. The brass texture was converted into a cube texture during annealing and the degree of the formed cube textured was dependent on the annealing temperature. We analyzed the (200) cube texture by X-ray diffraction and pole figure analysis and EBSD(Electron beam backscattered diffraction pattern).