Cube textured Ni substrate were fabricated for YBCO coated conductors from the initial specimens prepared by powder metallurgy (P/M) and casting and the effects of annealing temperature and reduction ratio on texture formation and microstructural evolution were evaluated. The initial specimens were rolled and then annealed in the temperature at . A strong cube texture formed for P/M substrate, and the degree of texture did not significantly vary with annealing temperature of . On the other hand, the texture of casting substrate was more dependent on the annealing temperature and twin texture and several minor texture components started to form at .