High-strength sheet product of low-alloyed steel, used at manufacturing of heavy-loaded structures, must have, apart from wear resistance, high toughness, good weldability, ability to hot and cold forming, machinability and low cost. Combination of these properties based on forming fine grain austenite structure before the martensitic transformation at definite its thermal treatment modes. Results of study of microstructure, fine structure and mechanical properties of high-strength boron-containing low-alloyed steel after different technological methods of the rolled product manufacturing presented: high-temperature hot rolling and twostages controlled rolling with accelerated cooling followed by thermal treatment – quenching with tempering. Variants of optimal modes of thermal treatment determined, providing combination of high level of impact toughness under negative temperatures, hardness and strength properties of sheet product. The two considered in the article technological variants, comprising treatment of low-alloyed steel with boron (hot rolling and two-stages controlled rolling with accelerated cooling) followed by thermal treatment results in forming fine structure of tempered martensite, which provides high mechanical properties, meeting the made requirements. Depending on the heating temperature before quenching in the range 770–950 °С, the morphology of the actual steel grain is changing from elongated to equiaxed, which is connected with the metal recrystallization process during heating after plastic deformation. The study results obtained allow to optimize the thermal treatment processes of sheet product of low-alloyed boron containing steel for particular conditions of application.