The present invention relates to a non-oriented electrical steel sheet. Provided are: a non-oriented electrical steel sheet having outstanding magnetic properties and comprising, as percentages by weight, from 1.0 to 3.0% of Al, from 0.5 to 2.5% of Si, from 0.5 to 2.0% of Mn, from 0.001 to 0.004% of N, from 0.0005 to 0.004% of S and a balance of Fe and other unavoidably incorporated impurities, wherein the Al, Mn, N and S are included so as to satisfy the compositional formulae {[Al]+[Mn]}=3.5, 0.002={[N]+[S]}=0.006, 300={([Al]+[Mn]) / ([N]+[S])}=1,400; and a production method therefor. By optimising the Al, Si, Mn, N and S added components in this way, the distribution density of coarse inclusions is increased, thereby making it possible to improve crystal-grain growth properties and domain wall motility and so produce the highest grade of non-oriented electrical steel sheet having superior magnetic properties, low hardness, and superior customer workability and productivity.