Basic magnetic properties of non-oriented electrical steel sheets with different grain size and silicon content have different behaviour before and after cutting into strips. Cutting process causes a significant drop in flux density and deterioration of magnetic properties occurs over a region up to 10 mm from close to the cut edge. Therefore some degraded regions are formed at each side of the cut. A new mathematical model was formed for the degree of deterioration on flux distribution near the cut edge. The variation of magnetic induction in the cutting region was given as a function of four different parameters depending on the material. The model also included the variation of these parameters with the grain size and silicon content. It is observed that the change in the parameters until 2.5% Si content is not significant, while it has a remarkable variation for them after 2.5% Si content and similar effect was found to be for grain size. The mathematical model gives the degree to which the magnetic properties of the region around the edge degrade after the cutting process. The calculated results of the model showed good agreements with the experimental results. (C) 2008 Elsevier B.V. All rights reserved.