A non-oriented electrical steel sheet includes a silicon steel sheet and an insulation coating. When t is a thickness of the silicon steel sheet and when PDR is defined as (PDR=(maximum−minimum)/minimum×100) which indicates a ratio concerned with maximum and minimum of number densities of AlN precipitates in three areas which are 1/10t area, ⅕t area, and ½t area from a surface of the silicon steel sheet along a thickness direction, the PDR is 50% or less.