Fe-3.10%Si thin strips were prepared by symmetric and asymmetric cold rolling from commercial grain oriented silicon steel sheets, then annealed with and without a magnetic field. Magnetic field of 12T was applied along the rolling direction. Magnetic annealing does not essentially change the texture development that recrystallization texture consists mainly of eta fiber (RD//< 001 >), and the strongest component tends to transform from Goss ({110}< 001 >) to {210}< 001 > with the increase in speed ratio and annealing temperature. But magnetic annealing promotes Goss component in the strips rolled with small speed ratios, while decreases {210}< 001 > component in those rolled with large speed ratios. Possible effect mechanism of magnetic annealing was discussed.