Distribution and morphology of MnS inclusions in as-cast ingots and as-forged bars of two Zr-bearing resulfurized non-quenched and tempered (NQT) steels have been performed. In the low Zr-bearing steel (0.001 wt%), MnS inclusions, which are teardrop-shaped or rod-like in two-dimensional (2D) morphology and dendritic or skeletal in three-dimensional (3D) morphology, are mainly distributed and segregated at the grain boundaries. While in the high Zr-bearing steel (0.0066 wt%), MnS inclusions are spherical or angular in both 2D and 3D observation and the distribution is more uniform than those in low zirconium steel. The calculated results by Thermo-Calc software show that the content of oxygen is not the direct factor that influences the morphology and distribution of MnS inclusions in medium-sulfur low-oxygen NQT steels. ZrO 2 particles are ideal partcles for generation of spherical type I MnS inclusions owing to their strong nucleation capability and large amounts. However, the Zr and Al contents should be controlled cautiously to avoid generating large-sized agminated complex oxides, which are not easy to float and be removed owing to their high density. Otherwise, the ideal particles ZrO 2 would decrease sharply in number and fail in offering sufficient heterogeneous nuclei for type I MnS inclusions. Besides, high proportion of complex MnS inclusions would decrease the supersaturation when pure MnS inclusions begin to precipitate, suppressing the generation of dendritic type II MnS inclusions.