Hyper textured substrate tapes were prepared by cold rolling and annealing of a Fe48%Ni alloys in order to obtain Cube oriented substrate for photovoltaic thin films and superconductor cables in particular. In the present work, the effect of sulfur on recrystallization and sharp Cube texture formation has been investigated. Results show that the formation of Cube texture is favored by the addition of sulfur in the Fe48%Ni alloy. In order to explain this result, the development of Cube texture during recrystallization has been investigated by EBSD, furthermore, the stored energy has been measured using neutron diffraction on the deformed states. It appeared that MnS precipitates are at the origin of hardening that increases the stored energy gap between the Cube component and the other ones. This difference favors the Cube development.