Abstract: The heat resistant subdivision of magnetic domains of a grain-oriented electrical steel sheet for improving the watt loss characterized by forming intruders therein is improved by pickling the steel sheet prior to the electroplating of the intrudable means. The partly exposed steel sheets are pickled by HNO.sub.3, H.sub.2 SO.sub.4 containing Fe.sup.3+, HCl containing Fe.sup.3+, and/or HBF.sub.4.