An insulating coating for an electrical steel sheet that is formed on a surface of a base metal of the electrical steel sheet, wherein the insulating coating comprises a polyvalent metal phosphate of one or more elements selected from Al, Zn, Mg and Ca, and the insulating coating has an enriched layer of a divalent metal at an interface with the surface of the base metal, wherein an enrichment M I of the divalent metal contained in the enriched layer is 0.01 g/m 2 or more and less than 0.2 g/m 2, wherein the enrichment M I of the divalent metal contained in the enriched layer is based on following formula (i): M I = M T × S I / S I + S C where the meaning of each symbol in the formula is as follows: M T: is the total divalent metal amount (g/m 2) contained in the insulating coating determined by soaking a steel sheet having a predetermined area where the insulating coating is formed on the surface in a hot alkaline aqueous solution selectively to dissolve entirely only the insulating coating containing the enriched layer and subsequently, determining the total divalent metal amount M T (g/m 2) contained in the insulating coating per unit area by using inductively coupled plasma atomic emission spectrophotometry to analyze the alkaline aqueous solution after the coating film dissolution treatment; S I: is the area framed by a curve indicated by a concentration profile originating from the enriched layer, the concertation profile being measured by glow discharge optical emission spectrometry in which the ordinate represents the light emission intensity of the respective elements, and the abscissa represents the discharge duration; and Sc: is the area framed by a curve indicated by the concentration profile originating from the insulating coating excluding the enriched layer; wherein, if necessary, the concentration profile originating from the enriched layer is approximated by a Gaussian function separated from a depth-direction profile of the divalent metal and the remainder therefore is taken as the concentration profile originating from the insulating coating excluding the enriched layer. the insulating coating comprises a polyvalent metal phosphate of one or more elements selected from Al, Zn, Mg and Ca, and the insulating coating has an enriched layer of a divalent metal at an interface with the surface of the base metal, wherein an enrichment M I of the divalent metal contained in the enriched layer is 0.01 g/m 2 or more and less than 0.2 g/m 2, wherein the enrichment M I of the divalent metal contained in the enriched layer is based on following formula (i): M I = M T × S I / S I + S C where the meaning of each symbol in the formula is as follows: M T: is the total divalent metal amount (g/m 2) contained in the insulating coating determined by soaking a steel sheet having a predetermined area where the insulating coating is formed on the surface in a hot alkaline aqueous solution selectively to dissolve entirely only the insulating coating containing the enriched layer and subsequently, determining the total divalent metal amount M T (g/m 2) contained in the insulating coating per unit area by using inductively coupled plasma atomic emission spectrophotometry to analyze the alkaline aqueous solution after the coating film dissolution treatment; S I: is the area framed by a curve indicated by a concentration profile originating from the enriched layer, the concertation profile being measured by glow discharge optical emission spectrometry in which the ordinate represents the light emission intensity of the respective elements, and the abscissa represents the discharge duration; and Sc: is the area framed by a curve indicated by the concentration profile originating from the insulating coating excluding the enriched layer; wherein, if necessary, the concentration profile originating from the enriched layer is approximated by a Gaussian function separated from a depth-direction profile of the divalent metal and the remainder therefore is taken as the concentration profile originating from the insulating coating excluding the enriched layer.