Abstract: The effects of annealing temperature, annealing time and heating rate on microstructure and magnetic properties of cold rolled non-orientation electrical steel sheet were studied by optical microscopy, scanning electron microscopy, transmission electron microscopy and Epstein frame. The results show that the uniform coarse grains in critical sizes could be obtained after recovery and recrystallization by controlling the annealing parameters, and thus improve the magnetic properties of the electrical steel sheet. Under the same test condition, increasing annealing temperature and prolonging annealing time could increase the magnetic properties of the electrical steel. The effect of annealing temperature on magnetic properties was more significantly than that of annealing time, and with the increase of heating rate, the magnetic properties of the electrical steel was more excellent.