The effect of high magnetic field annealing on the nucleation sites for recrystallized nuclei with {111}<112> orientation in the initial stage of recrystallization in as-annealed interstitial-free (IF) steel sheet were investigated by the SEM-EBSD analysis. Specimens of cold rolled IF steel sheet were annealed at 650°C for 0min and 10min respectively with a 12-tesla magnetic field to obtain a partially recrystallized microstructure. During the magnetic field annealing, they were respectively placed at the center of the applied field with their rolling planes parallel to the magnetic field direction (MD), and with their rolling direction (RD) parallel and normal to the MD, respectively. It was found that different to the non-field annealed specimen, in the field annealed specimens, the {111}<112> oriented recrystallized nulei favored to nucleate in the {111}<112> deformed matrix and not in the {111}<110> deformed matrix. This phenomenon may be attributed to the magnetic ordered state induced by the magnetic field, which might suppress the formation of high-energy grain boundaries between the newly formed nuclei and the deformed matrix.