This study focuses on the microstructural development of 99% magnesium alloy sheet manufactured using twin roll casting (TRC) process. Herein, a plate with a thickness of 5 mm was manufactured using the TRC process, homogenization heat treatment was performed at 400℃ for 2-32 h, and finally, the change in microstructure was evaluated via optical microscopy and textural analysis. The results suggest that the plate manufactured using the TRC process was not destroyed and was successfully rolled into a plate. Microscopic observation suggested that the dendritic cast structure was arranged along the rolling direction. And the central layer of the rolled plate, where was present in a liquid state at the beginning of rolling, solidified later during the TRC process to form central segregation. The initial cast structure and inhomogeneous structure of the plate were recrystallized by homogenization heat treatment for only 2 h, and it was confirmed that the segregated part of the central layer became homogeneous and recrystallization occurred. Grain growth occurred as the heat treatment time increased, and secondary recrystallization occurred, wherein only some grains were grown. The textural analysis, which was conducted via X-ray diffraction, confirmed that the relatively weak basal plane texture developed using the TRC process was formed into a random texture after heat treatment.