[en] In order to clarify the mechanism of Goss texture formation along shear bands, the effect of cold rolling reduction on shear band formation and crystal orientation within shear bands and annealing texture were investigated in Fe-3%Si {111}<112> single crystals. Shear bands were formed intermittently during cold rolling; shear bands with smaller angles were formed earlier and those with larger angles were formed later. This result supports geometrical softening as a mechanism for shear band formation. Crystal rotation along shear bands became large in proportion to reduction. In calculation crystal rotation in ideal matrix, (111)[11-2], did not reach Goss, however, with consideration of orientation fluctuation the rotation angle exceeded Goss orientation and it coincided with the experimental data. After annealing recrystallized grains along shear bands were mainly Goss grains regardless of cold rolling reduction. The speculated reason for the dominance of Goss during annealing is that Goss cells have a comparatively lower density of dislocations and are surrounded by largely deformed areas. (paper)