The objective of this paper is to identify non-metallic inclusions occurring in aluminium-killed steel with regulated sulphur content and modified with calcium, explain the reaction between calcium and non-metallic inclusions and identify secondary metallurgy parameters, which condition obtaining such forms of inclusions to be favourable to improvement in steel machinability. Computer-aided thermodynamic calculations and production experiments were carried out. They enabled to determine technological parameters of treatment in liquid steel ladle deoxidised with silicon and aluminium, with low (0.01%) and increased (up to 0.03%) sulphur content. By comparison of the computer-aided simulations and production experiment results it was found that calcium in the steel both modifies the aluminium oxide inclusions and reacts with sulphur, whereas deep desulphurisation (below O.Ol%) is favourable to oxide modification. Non-metallic inclusions of calcium aluminates, which affect positively the rnachinability of steel, appear in liquid state in the steel bath. During conventional casting and cooling down large ingots of steel with increased sulphur content, aluminates are significantly depleted in calcium as a result of reaction between calcium and sulphur dissolved in these aluminates and steel matrix. To obtain aluminates and (Ca,Mn)S sulphides rich in calcium in finished products accelerated steel cooling is to be applied, which takes place during continuous steel casting. In steels modified with calcium, there is higher homogeneity of distribution and sizes of inclusions on finished products' cross-section and higher globularisation of these inclusions in comparison to non-modified steels. Improved steel machining properties in these steels and improved isotropy of mechanical properties in bars made from it were found.