Cold rolling and heat treatment for magnesium alloy extruded sheets have been investigated. By cold rolling, mechanical properties show anisotropic characteristic, and that remained after heat treatment. In this study, tried to hot rolling and annealing for extruded magnesium alloys. And studied on their mechanical properties and internal structure, surface roughness. The optimum condition of hot rolling was clarified, in order to make the best qualities of magnesium sheets.