Ultralow carbon thin gauge cold rolled and annealed steel sheet excellent in surface conditions, formability, and workability comprising, by mass%, 0.0003% ≤ C ≤ 0.003%, Si ≤ 0.01%, Mn ≤ 0.1%, P ≤ 0.02%, S ≤ 0.01%, 0.0005% ≤ N ≤ 0.0025%, 0.01% ≤ acid soluble Ti ≤ 0.07%, acid soluble Al ≤ 0.003%, optionally one or both of 0.0004% ≤ Nb ≤ 0.05% and 0.0004% ≤ B ≤ 0.005%, and 0.002% ≤ La+Ce+Nd ≤ 0.02% and the balance of iron and unavoidable impurities, wherein: said ultralow carbon thin gauge cold-rolled and annealed steel sheet comprises complex oxides composed of La oxides, Ce oxides and Nd oxides with Ti oxides, and cerium oxysulfide, lanthanum oxysulfide and neodymium oxysulfide to fix the solute S; said ultralow carbon thin gauge cold-rolled and annealed steel sheet further contains Ti 4 C 2 S 2, the Ti 4 C 2 S 2 preventing the precipitation of TiS, and preventing the precipitation of fine carbides; and said ultralow carbon thin gauge cold-rolled and annealed steel sheet has an average circle equivalent diameter of recrystallized grains of 15 μm or more, an average value of an aspect ratio of the recrystallized grain size of 2.0 or less, an r-value of 2.0 or more and a total elongation of 50% or more, after one-step cold-rolling and one-step annealing. 0.0003% ≤ C ≤ 0.003%, Si ≤ 0.01%, Mn ≤ 0.1%, P ≤ 0.02%, S ≤ 0.01%, 0.0005% ≤ N ≤ 0.0025%, 0.01% ≤ acid soluble Ti ≤ 0.07%, acid soluble Al ≤ 0.003%, optionally one or both of 0.0004% ≤ Nb ≤ 0.05% and 0.0004% ≤ B ≤ 0.005%, and 0.002% ≤ La+Ce+Nd ≤ 0.02% and the balance of iron and unavoidable impurities, wherein: said ultralow carbon thin gauge cold-rolled and annealed steel sheet comprises complex oxides composed of La oxides, Ce oxides and Nd oxides with Ti oxides, and cerium oxysulfide, lanthanum oxysulfide and neodymium oxysulfide to fix the solute S; said ultralow carbon thin gauge cold-rolled and annealed steel sheet further contains Ti 4 C 2 S 2, the Ti 4 C 2 S 2 preventing the precipitation of TiS, and preventing the precipitation of fine carbides; and said ultralow carbon thin gauge cold-rolled and annealed steel sheet has an average circle equivalent diameter of recrystallized grains of 15 μm or more, an average value of an aspect ratio of the recrystallized grain size of 2.0 or less, an r-value of 2.0 or more and a total elongation of 50% or more, after one-step cold-rolling and one-step annealing. said ultralow carbon thin gauge cold-rolled and annealed steel sheet comprises complex oxides composed of La oxides, Ce oxides and Nd oxides with Ti oxides, and cerium oxysulfide, lanthanum oxysulfide and neodymium oxysulfide to fix the solute S; said ultralow carbon thin gauge cold-rolled and annealed steel sheet further contains Ti 4 C 2 S 2, the Ti 4 C 2 S 2 preventing the precipitation of TiS, and preventing the precipitation of fine carbides; and said ultralow carbon thin gauge cold-rolled and annealed steel sheet has an average circle equivalent diameter of recrystallized grains of 15 μm or more, an average value of an aspect ratio of the recrystallized grain size of 2.0 or less, an r-value of 2.0 or more and a total elongation of 50% or more, after one-step cold-rolling and one-step annealing.