Hot rolled non-oriented electrical steel samples were subjected to cold cross-rolling of 80 % reduction in thickness. The cross-rolled samples were then annealed at 650, 750 and 850 o C for 1 hr, 2 hrs and 4 hrs respectively. The role of cross-rolling on microstructure, texture and magnetic properties of the samples after annealing has been investigated. Two different samples were used for the present investigation -one had higher Al content (sample S1) while the other had higher C, Si, Mn, P and S content (sample S2). It was observed that the sample S1 had higher grain size compared to sample S2 after annealing. The cross-rolling was observed to be controlled the texture developments in the samples and it was found that the texture factor was identical in all directions of the sample. The core losses in the samples were found to be decreased with increasing grain size of the samples.