Provided is a non-oriented electrical steel sheet that is substantially free from Al, has large Si and Mn contents and low iron loss. This non-oriented electrical steel sheet has a component composition containing 0.0050% or less of C, 2.0-6.0% of Si, 1.0-3.0% of Mn, 0.20% or less of P, 0.0050% or less of S, 0.0050% or less of N and 0.0050% or less of Al with the remainder consisting of Fe and unavoidable impurities. The number density of a Si-Mn nitride with an average diameter of 50-500 nm is 1/[mu]m3 or less.