Provided is a non-oriented electrical steel sheet that contains substantially no Al and contains large amounts of Si and Mn and has low iron loss, comprising a chemical composition containing C: 0.0050 % or less, Si: 2.0 % or more and 6.0 % or less, Mn: 1.0 % or more and 3.0 % or less, P: 0.20 % or less, S: 0.0050 % or less, N: 0.0050 % or less, Al: 0.0050 % or less, and one or more selected from B: 0.0001 % or more and 0.0050 % or less, Nb: 0.0001 % or more and 0.0050 % or less, and V: 0.0005 % or more and 0.0500 % or less, with a balance consisting of Fe and inevitable impurities, wherein a number density of Si-Mn nitrides with an average diameter of 50 nm or more and 500 nm or less is 1 or less per µm 3 .