An attempt has been made to fabricate highly cube textured ({001}<100>) polycrystalline nickel substrate tapes for coated superconductor applications using severe plastic deformation route. For this purpose high purity Ni (∼99.97%) plates with widely different average grain size (28 μm or fine grained starting material and 650 μm or coarse grained starting material, respectively) are severely deformed by Accumulative Roll Bonding (ARB) up to an equivalent strain level of (εeq = 6.4) and annealed at various temperatures between 300° to 800°C for one hour. Upon annealing at different temperatures, the fine grained starting material developed a much stronger cube texture than the coarse grained starting material. By suitable annealing treatment near 100% cube textured tape could be obtained in the SPD processed fine grained nickel tapes having a predominantly low angle boundary network. The observed difference in the strength of cube texture in the two materials could be explained based on the oriented nucleation mechanism of formation of cube texture. The present results indicate that SPD processing route such as ARB is very effective in fabricating high purity Ni or Ni alloys intended for coated superconductor substrate applications.