A process for manufacturing a double oriented electrical steel sheet having a high flux density, which comprises subjecting a hot rolled sheet comprised of 0.8-6.7% by weight of Si, 0.008-0.048% by weight of acid soluble al, 0.010% by weight or less of N, and the balance being Fe and unavoidable impurities to a cold-rolling at a reduction rate of 40-80%, and then subjecting the resulting sheet to another cold-rolling in the direction vertical to the above cold-rolled direction at a reduction rate of 30-70% in the final thickness, followed by the steps of annealing to effect primary recrystallization, applying an annealing separator, and applying a finishing annealing to effect secondary recrystallization and purification of the steel, wherein the growth of the secondary recrystallization of {110}<uvw>
- oriented grains from the surface of the steel sheet is suppressed by removing, from both surfaces of the hot rolled sheet, at least 1/10 of the whole thickness of the hot rolled sheet in the thickness direction.