The composite alloy ingot with Cu60Ni40 alloy as the outer layer and Ni9W alloy as the inner layer was obtained using the Spark Plasma Sintering (SPS) method. Then the Cu60Ni40-Ni9W-Cu60Ni40 composite substrate with non-magnetic, high strength and strong cube texture were prepared by RABiTS technology. The rolling texture and the micro-orientation of composite substrates processed by heavy cold rolling and recrystallization annealing was analyzed by EBSD technique. The results show that a typical copper-type rolling texture is obtained in the surface of the Cu60Ni40-Ni9W-Cu60Ni40 composite substrate after heavy cold rolling; meanwhile the texture gradient is rendered in the section direction in the sample. The cube texture (<10°) in the surface of the composite substrate reaches 97.6%. In the recrystallization process, the cube grains have the tendency to nucleate and grow up in the outer layer rather than in the inner layer, and the cube grains in the outer layer gradually merge the non-cubic grains in the inner layer. Moreover, through the analyses of mechanical properties, the yield strength σ0.2 of the tapes approaches to 170 MPa, which is similar to the level of the commercial Ni5W tapes.