Non/oriented electrical sheets are sheets tailored to produce specific properties and are produced from Fe-Si or Fe-Si-Al alloys. Non-oriented electrical steel sheets are incorporated into a wide range of equipment, from the simplest domestic appliances to hybrid and pure electric vehicles. In studying about the magnetic, there have a lot of method can be used for the different experiment requirement such as measuring magnetic flux, nominal loss and other objectives.During electrical steel processing, there are usually small variations in both chemical composition and thickness in the hot-rolled material that may lead to different magnetic properties for the same steel grade. Therefore, it is of great importance to know the effects of such variations on the final microstructure and magnetic properties of these steels. The purpose of this work was to study microstructural changes of the bands investigated during processing occurring siliceous strips with non-oriented grains. The second aim was to study the influence of grain size on the total magnetic losses at 1.0 T and 1.5 T. Materials 10 rolls intended to be processed into quality electrical steel M400-50A (according to EN 100027-1) were analyzed with metallographic microscope Neophet 32 and the magnetic characteristics was made with Epstein frame according IEC 6040/4-2, with an exiting current frequency of 50Hz at 1.5T and 1.0T induction after aging treatment of 225°C for 24 hours. Sample for light microscopy observation were prepared by polishing and etching in 5% Nital.