A new high flux density non-oriented electrical steel sheet (JNP Core) has been developed. The magnetic flux density of JNP Core is enhanced more than 0.02T compared to an existing high flux density material (JNE Core) with nearly identical iron losses. There are two kinds of Si amount materials (JNP5 and JNP7) with thicknesses of 0.35 and 0.50 mm as in conventional non-oriented electrical steel sheet. The new steel is characterized by an improvement in its recrystallization texture. JNP Core is thought to be suitable for lamination material of PM motors or induction motors due to its high flux density and low iron loss. An in-wheel IPM motor for EV was made and the motor performance was tested. The motor efficiency and torque was improved by applying JNP5 material instead of conventional electrical steel sheet. Furthermore, the efficiency of induction motors using JNP Core as stator lamination material improved by more than 1% in the case that the operating flux density is over 1.6T.