of 0 2 2 0 u03bcm ra the step of surface treatment for depositing a nickel layer with a thickness of 0 1 5 0 u03bcm on at least one side of said steel sheet or strip and the step of annealing said surface treated steel sheet or strip the details of preferred embodiments of the method of the present invention are described hereinafter before the cold rolling process the base steel is preferably processed to an acid pickling in order to eliminate hot band scales in the acid solution in this case sulfuric or hydrochloric acid is preferably used note that to facilitate the elimination of scales a method for cracking scales on the surface of the hot band using any means such as a scale breaker located at the entrance of the line can be used simultaneously the hot band are continuously cold rolled to approximately the given thickness by a continuous cold rolling mill the dull surface roll can be used to dull the surfaces of the steel sheet or strip to adjust their surface roughness during cold rolling the transcription rate from the roll to the strip is about 10 20 in this case palm oil is used as a rolling oil in this process the steel sheet or strip should be checked for steel thickness.