Provided is a non-oriented electrical steel sheet that contains substantially no Al and contains large amounts of Si and Mn and has low iron loss, comprising a chemical composition containing C: 0.0050% or less, Si: 2.0% or more and 6.0% or less, Mn: 1.0% or more and 3.0% or less, P: 0.20% or less, S: 0.0050% or less, N: 0.0050% or less, Al: 0.0050% or less, and one or more selected from B: 0.0001% or more and 0.0050% or less, Nb: 0.0001% or more and 0.0050% or less, and V: 0.0005% or more and 0.0500% or less, with a balance consisting of Fe and inevitable impurities, wherein a number density of Si—Mn nitrides with an average diameter of 50 nm or more and 500 nm or less is 1 or less per μm3.