A grain oriented electrical steel sheet may reduce iron loss of material with linear grooves formed thereon for magnetic domain refinement and offer excellent low iron loss properties when assembled as an actual transformer, where the steel sheet has sheet thickness of 0.30 mm or less, linear grooves are formed at intervals of 2-10 mm in the rolling direction, the depth of each of the linear grooves is 10 μm or more, the thickness of the forsterite film at bottom portions of the linear grooves is 0.3 μm or more, total tension applied to the steel sheet by the forsterite film and tension coating is 10.0 MPa or higher in rolling direction, and the proportion of eddy current loss in iron loss W17/50 of the steel sheet is 65% or less when alternating magnetic field of 1.7 T and 50 Hz is applied to the steel sheet in the rolling direction.