C was decarburized to 0.0050% or less, the addition of Si, the addition of Ca in terms of the reduced as much as possible Al, C: 0.0050% or less, Si: 0.1 to 5.0% or less, Mn: 0.02~3.0%, sol. Al: 0.0050% or less, P: 0.2% or less, S: 0.0050% or less, N: 0.0040% or less, T. Ca: 0.0010~0.0080%, T. O: 0.0100% or less, (T.Ca/T.O) is then smelted 0.50 to 2.0 of the steel and slab was hot roll winding the slab at 550 ° C. or higher after cold-rolled, subjected to finish annealing, or, the slab was hot rolled, was subjected to hot rolled sheet annealing at a temperature of 900 to 1150 ° C., by cold rolling, subjected to final annealing, in low Al content, to produce a non-oriented electrical steel sheet excellent in high and magnetic properties recyclability.