Biaxially textured Ni tapes were fabricated by a cold working and recrystallization heat treatment processes from powder compact rods. The processing parameters associated with the cube texture formation in Ni tapes were systematically investigated by using X-ray diffraction and pole-figure analysis. The Ni powder used in this study was 5 m in size and 99.99% in purity. To find the optimum sintering temperature, tensile tests were performed for Ni rods sintered at various temperatures. The Ni rods sintered at 100 showed poor elongation and low fracture strength, while the Wi rods sintered above 100 revealed good mechanical properties. The higher elongation and fracture strength of the Ni rods sintered at higher temperatures than 100 are attributed to the full densification of the sintered rods. The sintered Ni rods were cold-rolled with 5% reduction to the final thickness of 100 m and then annealed for development of rube texture in rolled Ni tapes. The annealed Ni tapes depicted strong cube texture with FWHM(full-width at half-maximum) of in-plane and out-of-plane in the range of 8 to 10. The NiO deposited on the Ni tapes by MOCVD process showed good epitaxy with FWHM=10, which indicates that the Ni tapes can be used as a substrate for YBCO coated conductors.