A grain oriented electrical steel sheet is subjected to magnetic domain refining treatment by electron beam irradiation and exhibits excellent low-noise properties when assembled as an actual transformer, in which a ratio (Wa/Wb) of a film thickness (Wa) of the forsierite film on a strain-introduced side of the steel sheet to a film thickness (Wb) of the forsierite film on a non-strain-introduced side of the steel sheet is 0.5 or higher, a magnetic domain discontinuous portion in a surface of the steel sheet on the strain-introduced side has an average width of 150 to 300 μm, and a magnetic domain discontinuous portion in a surface of the steel sheet on the non-strain-introduced side has an average width of 250 to 500 μm.