It is an object to provide a process for manufacturing galvannealed steel sheets exhibiting excellent anti-powdering property when press formed, and uniform frictional properties in a coil. A steel strip is galvanized in a bath having a low aluminum content after entering it at a high temperature as defined in relation to the aluminum content of the both, so that the formation of a .zeta. phase may be promoted. Then, the strip is heated for alloying in a high-frequency induction heating furnace so as to have a temperature not exceeding 495.degree. C. when leaving the furnace to yield a plated steel strip having a coating containing a uniformly distributed .zeta. phase. After such heat treatment and cooling, the strip can be plated with an iron or iron-alloy top coating having an iron content of at least 50% and a coating weight of at least 1 g/m.sup.2 to achieve an improved press formability.