In the production of a non-oriented electrical stress sheet by hot rolling a slab having a chemical composition comprising, by mass %, C: not more than 0.005, Si: 1.5-6.0, Mn: 0.05-2.0 and P: 0.03-0.15, subjecting to a hot band annealing, if necessary, cold rolling, finish annealing, and forming an insulation coating, the cooling from 700° C. to 500° C. in the finish annealing is conducted in an oxidizing atmosphere with an oxygen potential PH2O/PH2 of not less than 0.001 for 1-300 seconds, whereby P is segregated into the surface of the steel sheet after the finish annealing to obtain a non-oriented electrical steel sheet enhancing a crystal grain growth properties in the stress relief annealing.