Non oriented electrical steel sheet

A non oriented electrical steel sheet comprising a silicon steel sheet and an insulation coating, characterized in that

• the silicon steel sheet consists of, as a chemical composition, by mass %,
• more than 2.00 to 4.00% of Si,
• 0.10 to 3.00% of Al,
• 0.10 to 2.00% of Mn,
• 0.0030% or less of C,
• 0.050% or less of P,
• 0.005% or less of S,
• 0.005% or less of N,
• 0 to 0.40% of Sn,
• 0 to 1.00% of Cu,
• 0 to 0.40% of Sb,
• 0 to 0.0400% of REM,
• 0 to 0.0400% of Ca,
• 0 to 0.0400% of Mg, and
• a balance consisting of Fe and impurities,
• when viewing a cross section, whose cutting direction is parallel to a thickness direction, a central area is a thickness range of ⅝ to ⅜ of the silicon steel sheet, a Vickers hardness in the central area is 120 to 300 HV, and
• when viewing the cross section, the silicon steel sheet includes an internally oxidized layer in a surface of the silicon steel sheet, wherein the internally oxidized layer contains SiO2, an average thickness of the internally oxidized layer is 0.10 to 5.0 μm, and a Vickers hardness in the internally oxidized layer is 1.15 to 1.5 times the Vickers hardness in the central area.