In order to verify the origin of Goss nuclei for secondary recrystallization in Fe-3%Si steel, the effect of cold-rolling direction on the secondary recrystallization was examined in this study. The cold-rolling direction was rotated through 0 ~ 90 degrees about the hot-rolling direction on normal direction axis of hot-rolled sheet. In spite of the different initial texture before cold rolling, the 88% cold rolled texture was formed by similar α and γ fiber regardless of the rotation of cold rolling direction. Likewise, regardless of the cold rolling direction, the primary recrystallized sheets had a similar texture. In particular, the area fraction of Goss component (tolerance angle within 15º) in the primary recrystallized sheets was increased in the cold rolling condition of rotating through 60, 90 degrees from the hot rolling direction. After high temperature annealing at 1200°C, the secondary recrystallized grain was fully evolved in the all conditions. The sharpness of Goss texture in secondary recrystallized sheet was decreased as increasing the rotation angle of cold rolling direction.