A cold rolled SUS304 stainless steel was treated by electropulsing treatment (EPT) with different time and duration, and then, microstructural evolution and texture development was studied by electron backscattering diffraction (EBSD) technique. EPT enhances the recrystallization process of cold rolled SUS304 stainless steel and the completed recrystallization state of sample can be obtained at low temperature below 530 K for a short time of 100 s. The best strength-ductility combination can be obtained when 210 μs of pulse duration applying. Pulse duration has been found to have a significant impact on the microstructure and tensile properties of SUS304. EPT is not a simple heat treatment process and electrical effects should be responsible for the recrystallization of the EPT samples.