A non-oriented electrical steel sheet having a chemical composition comprising C: not more than 0.010 mass %, Si: 1.0-7.0 mass %, Mn: 0.001-3.0 mass %, sol. Al: 0.0001-3.5 mass %, P: 0.01-0.2 mass %, S: not more than 0.010 mass %, N: not more than 0.010 mass % and the remainder being Fe and inevitable impurities, wherein a ratio (P120/Fe700) of a peak-peak height P120 of P near to an electronic energy of 120 eV to a peak-peak height Fe700 of Fe near to an electronic energy of 700 eV in an Auger differential spectrum obtained by analyzing a broken surface of a grain boundary through Auger electron spectroscopy is not less than 0.1 and a sheet thickness is 0.10-0.50 mm, and a motor using such a non-oriented electrical steel sheet as an iron core.