Abstract: This non-oriented electrical steel sheet: contains, as a chemical component, 1.0-5.0 mass% of silicon; has a sheet thickness of 0.10-0.35 mm; and has an average crystal grain size of 30-200 µm. Moreover, a value X, defined as X = (2 × B50L + B50C)/(3 × ls), is 0.800 or more; and the iron loss 10/1k is 80 W/kg or less.