In the present study, the effect of galvannealing conditions on the distribution of the Zn-Fe intermediate phases in the coating layers of the galvannealed steel sheets was investigated in an interstitial free steel and two kinds of high strength steels. The composition profiles of the coating layers were analyzed using AA and EDS analyses, and the distribution of the intermediate phases was examined with the aids of X-ray diffraction. On the basis of the pole figure analysis, it was clarified that the preferred orientations of the zeta phase depended on the development of the gamma-fibre texture in the substrates.