A negative electrode active material that includes negative electrode active material particles that contain a silicon compound that contains a Li compound. The silicon compound is at least partially coated with a carbon coating, and the negative electrode active material particles are coated with a coating composed of at least one of a compound having a boron-fluorine bond and a compound having a phosphorous-fluorine bond on at least a part of the surface of either or both of the silicon compound and the carbon coating. The negative electrode active material particles contain a boron or a phosphorous element in a range of 10 to 10000 ppm by mass with respect to the total amount of negative electrode active material particles. These features can provide for a negative electrode active material that can increase battery capacity and improve cycle performance in a non-aqueous electrolyte secondary battery.