to hot rolling descaling cold rolling without a step of preliminary annealing and annealing the steel sheet or strip thus obtained is of excellent quality with a satisfactorily low degree of anisotropy application_number US 40387682 A description fig2 shows the effects of ni and c on the earing ratio a reduction in the nickel content of steel from 10 to 6 lowers the earing ratio markedly however no further improvement can be obtained in the earing ratio even if the nickel content is reduced to a level below 6 it is also noted that a reduction in the carbon content of steel contributes greatly to lowering the earing ratio all the percentages shown herein are by weight fig3 shows the effects of c and p on the earing ratio a reduction in the carbon content of steel from 0 08 to 0 01 lowers the earing ratio drastically it is also noted that a reduction in the phosphorus content of steel from 0 045 to 0 005 contributes greatly to lowering the earing ratio a reduction in the nitrogen content of steel also helps to lower the earing ratio but chromium and sulfur have little influence on the earing ratio a comparative study on a variety of steels having different compositions indicates that if the quantities of various elements including not only ni.