Grain oriented electrical steels were developed to provide the low core loss with higher efficiency for electrical transformers. Grain oriented electrical steels with very high proportion of grains within the steel with superior magnetic properties in the rolling direction. They provide superior permeability and lower core loss when magnetized. M Grades, (M-2, M-3, M-4, M-5 and M-6) Grain Oriented Electrical Steels are conventional grades produced by AK Steel are used most effectively in transformer cores having wound or sheared and stamped laminations. They also are used in large generators and other electrical equipments for power generation and distribution purposes.