The analyses of texture evolution of cold rolled interstitial free (IF) steel sheets during annealing and recrystallization are presented, in which the dispersion curves of surface acoustic waves (SAW) excited by laser-induced transient thermal grating method are measured. The results show that the angular anisotropy of the SAW velocity changes due to the texture changes at different stages of recrystallization. The theoretically simulated angular dispersion of SAW velocity within individual crystal revealed that the change of SAW velocity is closely related to recrystallization texture evolution. A model for the angular dependence of the SAW velocity in textured polycrystalline IF steel with different oriented crystals is presented and the simulations are yielded, which show that the results agree with those of experiments.