Magnesium oxide inclusions were act as heterogeneous nucleation sites for fine intragranular ferrite has been acknowledged as an effective way of grain refinement in steels[l].The nucleation of acicular ferrite is generally stimulated by (i) solute-depleted zone in the vicinity of non-metallic inclusions [2, 3, 4], (ii) reduced interfacial energy between austenite and ferrite[5], (iii) thermal strain energy due to the differential thermal contraction[5] and (iv) provision of an inert surface[6].