The development of new energy vehicles and high‑efficiency motors has raised higher requirements for the performance of non‑oriented silicon steel. In this paper, hot‑rolled sheets of non‑oriented silicon steel with silicon mass fraction of 3.2%~3.4% were subjected to high‑temperature normalizing at 950℃, followed by two‑stage cold rolling to obtain 0.15mm cold‑rolled sheets, and then final annealing at 1000℃. The effects of different cold rolling reduction rate distributions on grain size, texture evolution and magnetic properties were investigated. The results show that when the first cold rolling reduction rate is 87.5% and the second cold rolling reduction rate is 40%, the favorable λ texture and Goss texture of the finished annealed sheets are significantly enhanced, the proportion of detrimental γ texture is reduced, the grain size is controlled in a reasonable range, and the magnetic properties are optimal.