A non-oriented electrical steel sheet contains 2.8 mass % or more and 4.0 mass % or less of Si, 0.2 mass % or more and 3.0 mass % or less of Al, and 0.02 mass % or more and 0.2 mass % or less of P. The non-oriented electrical steel sheet contains further contains 0.5 mass % or more in total of at least one kinds selected from a group consisting of 4.0 mass % or less of Ni and 2.0 mass % or less of Mn. A C content is 0.05 mass % or less, a N content is 0.01 mass % or less, an average grain diameter is 15 μm or less, and a axial density is 6 or larger.