A grain oriented electrical steel sheet that 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 tension exerted on the steel sheet by the forsterite film is 2.0 MPa or higher both in a rolling direction and a direction transverse (perpendicular) to the rolling direction, and a ratio of an irradiation pitch in a thermal strain introduced region (B) to a spot diameter (A) on an electron beam irradiation surface satisfies 0.5≦B/A≦5.0.