Recrystallization and texture formation mechanisms of a low carbon steel have been studied by neutron diffraction, Electron Back Scattered Diffraction (EBSD) and Transmission Electron Microscopy (TEM) after 10% tensile strain. EBSD allowed us to characterise the first recrystallization steps, it appears that the recrystallized grains of the gamma fibre seem to develop by SIBM (Strain Induced Boundary Migration). Moreover, the study of the local orientation of grains, which are consumed during recrystallization, has shown that these grains belong to the a fibre and to the "random" part of the texture. Deformed and recovered microstructures have also been studied by TEM to understand what are the parameters at the origin of grain boundary displacement.