The present invention provides a non-oriented electrical steel sheet having
ultra-high magnetic flux density and low core loss, characterized by:
comprising a steel containing, in terms of wt %,
Si: 0.4% or less,
Ni: 2.0% to 6.0%, and
Mn: 0.5% or less,
with the balance consisting of Fe and unavoidable impurities; and having
B.sub.25, the magnetic flux density under the magnetic field strength of
2500 A/m, of 1.70T or higher and B.sub.50, the magnetic flux density under
the magnetic field strength of 5000 A/m, of 1.80T or higher.