An alloy sheet having a pierced hole face and providing a desirable etching performance, comprising {331}, {210}, and {211} planes on the surface; the gathering degree of the {311} plane being 14% or less, the gathering degree of the {210} plane being 14% or less, and the gathering degree of the {211} plane being 14% or less; and the ratio of the gathering degrees expressed by the equation {210}/({331}+{211}) being 0.2 to 1. An alloy sheet having a pierced hole face providing a desirable etching performance, comprising planes of {111}, {100}, {110}, {311}, {331}, {210} and {211}; the gathering degree of the {111} plane, S.sub.1, being 1 to 10%, the gathering degree of the {100} plane, S.sub.2, being 50 to 94%, the gathering degree of the {110} plane, S.sub.3, being 1 to 24%, the gathering degree of the {311} plane, S.sub.4, being 1 to 14%, the gathering degree of the {331} plane, S.sub.5, being 1 to 14%, the gathering degree of the {210} plane, S.sub.6, being 1 to 14%, the gathering degree of the {211} plane, S.sub.7, being 1 to 14%; and the ratio of gathering degrees expressed by the equation (S.sub.2 +S.sub.4 +S.sub.6)/(S.sub.1 +S.sub.3 +S.sub.5 +S.sub.7) being 0.8 to 20.