The present invention relates to a steel sheet that consists essentially of 0.10 to 0.37% C, 1% or less Si, 2.5% or less Mn, 0.1% or less P, 0.03% or less S, 0.01 to 0.1% sol.Al, 0.0005 to 0.0050% N, 0.0003 to 0.0050% B, by mass, and balance of Fe, [14B/(10.8N)] being 0.5 or more, average particle size of precipitate BN being 0.1 &mgr;m or more, and grain size of prior austenite after the hardening treatment being 2 to 25 &mgr;m. The steel sheet according to the present invention allows an inexpensive hardening treatment method to be applied to improve the strength to a level required for the structural components and the functional components of automobiles, while providing excellent toughness after the hardening treatment.