The (110) [001] texture in silicon iron arises by a process of secondary recrystallization after cold reduction of the strip in two stages separated by an anneal. It is possible to produce the same texture by a one‐stage or a three‐stage reduction process. The rolling textures and primary recrystallization textures for each of these processes have been experimentally determined and are all different. In spite of this, the (110) [001] secondary orientation develops in each case. It is tentatively suggested that impurities in the steel, already known to be important in controlling grain growth in silicon iron, also supply the directional forces leading to the (110) [001] texture.