During annealing of cold rolled steel sheets, the evolution of the texture, to produce the characteristic texture of a recrystallised material, depends on a series of factors, including the starting deformation texture, composition and processing conditions. In the present work, electron backscattered diffraction (EBSD) techniques have been used to investigate the deformation substructures being developed by cold rolling into grains belonging to different texture components. The strain localisation, the deformation banding, the spread in orientation into grains with different orientations are some of the aspects that have been considered. Annealing cycles at different temperatures have also been carried out in order to promote recovery and initial stages of recrystallisation. The obtained substructures have been compared to the as-cold rolled ones. It has been observed that recovery induces the dislocation structures to arrange into subgrains. Associated to the ND fibre, a network of relatively high angle boundaries develop within the subgrain structure. The recrystallisation nuclei have been observed to evolve from such a network.