A grain oriented electrical steel sheet has a magnetic domain structure modified by strain introduction without a trace of treatment, in which noise generated when the grain oriented electrical steel sheet is used laminated on an iron core of a transformer is effectively reduced by: setting a magnetic flux density B8 to 1.92 T or higher; then setting a ratio of average magnetic domain width of treated surface after strain-introducing treatment Wa to average magnetic domain width before strain-introducing treatment W0 as Wa/W0 0.7; and further setting a ratio of average width of magnetic domain discontinuous portion in the untreated surface to average width of magnetic domain discontinuous portion in treated surface resulting from strain-introducing treatment Wc as Wd/Wc>0.8; and setting Wc