The 50 kgf/mm2 class tensile strength steel plates with low Yield Ratio (YR) have been widely applied to steel-frame buildings. On the other hand, conventional 60 kgf/mm2 class tensile strength steel plates have rarely been applied to steel-frame buildings because of higher YR compared with 50 kgf/mm2 class steel plates. However, application of high strength steel plates brings about many advantages such as saving welding cost, introducing new techniques into structural design and so on. In the present paper, the influence of heat treatment conditions and Thermo-Mechanical Control Process on yield and tensile strengths and YR was investigated in order to develop the heavy gauge 60 kgf/mm2 class steel plate with low YR.