Herein, the Effect of Annealing Time on the Texture Evolution in Fe–3.4 Wt.% Si Non-Oriented Electrical Steel is Investigated. Strip Samples Are Cast using a Vacuum Sampling Method, Which Simulate the Solidification Conditions of an Industrial Twin Roll Thin Strip Casting (TRSC) Process. As-Cast Samples with Different Carbon and Sulfur (C&S) Levels Are Hot Rolled (HR) with Varying Levels of Hot Deformation, Cold Rolled (CR) to 0.35 Mm Thickness, and Then Annealed at 1050 °C for Different Holding Times (1, 6, 24 H). to Fe–3.4 Wt.% Si Non oriented Electrical Steel, the Observed Texture Evolution Can Be Divided into Different Stages as Annealing Time is Increased from 1 to 24 H. with Increasing Annealing Time, the Fraction of Goss Texture Decreases Initially and Then Increases Again through the Consumption of Grains with Other Textures. with Additional Time, a Decrease of Pinning Force Due to Precipitate Coarsening Results in Normal Grain Growth, Resulting in an Increase of Grain Size. in This Step, Cube Grains Can Form from Rotated Goss Grains. a Model for Core Loss is Presented and Used to Explain the Core Loss Results.