Orientation distribution data are presented for low carbon steel and silicon iron after different rolling and annealing schedules. Magnetic properties which depend solely on orientation can be well described using such distributions. A general analysis is demonstrated by which other properties may be divided into two components which are respectively dependent and independent of orientation. An example of this, a.c. power loss, is considered in detail. It is shown that the orientation-dependence of power loss derives entirely from the hysteresis component. The classical eddy current loss together with an 'anomalous' loss of similar magnitude cons;itute the orientationindependent part. The analysis may be used to predict properties under a range of conditions in textured materials.