An electrical steel sheet comprising: a base iron; and an insulating film formed on a surface of the base iron, wherein the insulating film is obtainable by drying and baking a treatment solution which contains: a first component: 100 parts by mass in solid content, the first component containing: a metal phosphate: 100 parts by mass; and one kind selected from a group consisting of an acrylic resin, an epoxy resin and a polyester resin which have an average particle size of 0.05 μm to 0.50 μm, or a mixture or copolymer of two or three kinds selected from the group: wherein the total amount of the acrylic resin, the epoxy resin and the polyester resin relative to 100 parts by mass of the metal phosphate is 1 part by mass to 50 parts by mass; and a second component composed of dispersion or powder of a fluorine resin having an average particle size of 0.05 μm to 0.35 μm: 0.5 parts by mass to 10 parts by mass in resin solid content relative to the 100 parts by mass in solid content of the first component. a base iron; and an insulating film formed on a surface of the base iron, wherein the insulating film is obtainable by drying and baking a treatment solution which contains: a first component: 100 parts by mass in solid content, the first component containing: a metal phosphate: 100 parts by mass; and one kind selected from a group consisting of an acrylic resin, an epoxy resin and a polyester resin which have an average particle size of 0.05 μm to 0.50 μm, or a mixture or copolymer of two or three kinds selected from the group: wherein the total amount of the acrylic resin, the epoxy resin and the polyester resin relative to 100 parts by mass of the metal phosphate is 1 part by mass to 50 parts by mass; and a second component composed of dispersion or powder of a fluorine resin having an average particle size of 0.05 μm to 0.35 μm: 0.5 parts by mass to 10 parts by mass in resin solid content relative to the 100 parts by mass in solid content of the first component. a first component: 100 parts by mass in solid content, the first component containing: a metal phosphate: 100 parts by mass; and one kind selected from a group consisting of an acrylic resin, an epoxy resin and a polyester resin which have an average particle size of 0.05 μm to 0.50 μm, or a mixture or copolymer of two or three kinds selected from the group: wherein the total amount of the acrylic resin, the epoxy resin and the polyester resin relative to 100 parts by mass of the metal phosphate is 1 part by mass to 50 parts by mass; and a metal phosphate: 100 parts by mass; and one kind selected from a group consisting of an acrylic resin, an epoxy resin and a polyester resin which have an average particle size of 0.05 μm to 0.50 μm, or a mixture or copolymer of two or three kinds selected from the group: wherein the total amount of the acrylic resin, the epoxy resin and the polyester resin relative to 100 parts by mass of the metal phosphate is 1 part by mass to 50 parts by mass; and a second component composed of dispersion or powder of a fluorine resin having an average particle size of 0.05 μm to 0.35 μm: 0.5 parts by mass to 10 parts by mass in resin solid content relative to the 100 parts by mass in solid content of the first component.