Thin-gauged 3% silicon steel sheets having a highly grain-oriented texture have been developed as a core material for applications of middle-frequency (400 Hz ${sim}$ 10 kHz) devices. The newly developed sheets with a tension coating showed an excellent reduction in iron loss at 400 Hz (iron loss at 1.0 T and 400 Hz = 4.677 W/kg, iron loss at 1.5 T and 400 Hz = 9.742 W/kg) due to high magnetic induction, $B_{10}$(measured induction at 1000 A/m), of over 1.9 T. In cases of frequencies below 400 Hz, magnetic induction, $B_{10}$, of the sample plays a major role to reduce its iron loss as excitation induction increases, whereas, in case of frequency of 1 kHz, thickness dependence becomes dominant due to a lower iron loss at relatively thinner sample. The sheets with a high magnetic induction, therefore, are favorable for high excitation induction (over 1.0 T) and low excitation frequency (below 400 Hz) applications, whereas the sheets that can reduce eddy current loss by reducing thickness or domain wall width are advantageous for low excitation induction (below 1.0 T) and high excitation frequency (around 1 kHz) applications.