The < 110 > ND < uvw >(< 110 >//normal direction)(< 110 > ND) grains in micro-shear bands in high-purity tantalum were investigated using electron backscatter diffraction and X-ray line profile analysis. The generation of the < 110 > ND grains and their subdivision and rotation behaviors upon the subsequent deformation were characterized by multi-scale analysis methods based on information about the slip systems, misorientation angle/axes and stored energy. The obtained results show that in the transverse plane, < 110 > ND grains are oriented at angles of 15A degrees-25A degrees to the adjacent deformed matrices in the 60% rolled specimen, and at angles of 25A degrees-35A degrees in the 87% rolled specimen. The < 110 > ND grain provided strain accommodation during the shear deformation. Moreover, the energy of the < 110 > ND grains in the 87% rolled specimen is approximately three times larger than that in the 60% rolled specimen, indicating that the role of strain accommodation is enhanced with the increase in the micro-shear stress concentration in a local region in tantalum.