A steel sheet for a two-piece can, the steel sheet includes: by mass %, C: 0.010% or more and less than 0.050%; Si: 0.04% or less; Mn: 0.10% or more and less than 0.40%; P: 0.02% or less; S:0.020% or less; Al: more than 0.030% and 0.100% or less; N: 0.0005% or more and less than 0.0030%; B: 0.0005% to 0.0030%; and balance Fe and inevitable impurities, wherein an amount of N that is present as BN and a whole amount of N satisfy the following expression (1): [N as BN]/[N]>0.5  (1), where N as BN represents the amount of N that is present as BN, and N represents the whole amount of N, tensile strength is 420 MPa to 540 MPa, elongation is 5% or more, yield elongation is 3% or less, and Δr is −0.50 to 0.10.