In this study, high resolution electron backscatter diffraction (EBSD) technique was used to investigate the microstructure and microtexture of extra low carbon steel at a stage after completing 70% of cold roll. Specific areas in the as-cold-rolled state and in the partly recrystallized state were analyzed by EBSD. The correlation between recrystallized grains and deformed grains was established. The areas having high KAM (kernel average misorientation) values (>10°) in the deformed state exhibit a similar orientation distribution to that of the recrystallized sample. The high-KAM areas have a high probability to be the recrystallized nuclei.