The invention provides a non-oriented electrical steel for frequency conversion air conditioner and its manufacturing method. , [Si]2.80%‑3.4%, [Al]0.20%‑1.20%, [N]≤0.0025%, [Sn]0.01‑0.10%, the balance is Fe and unavoidable residual elements; manufacturing method: steelmaking , continuous casting, heating, hot rolling, normalization, pickling, cold rolling, annealing, cooling and coating; the thickness of the product of the present invention is 0.25-0.30mm, and the iron loss of the product is P 1.5 / 50 ≤2.15W / kg, magnetic polarization J 5000 ≥1.65T, fast magnetization speed, low iron loss, suitable for the working conditions of inverter air conditioner compressors, can reduce the volume and weight of inverter air conditioners, reduce power consumption, and save resources and energy.