In this paper, the effect of rare earth Ce content on the morphology, composition, type and size distribution of inclusions in W350 non-oriented silicon steel was investigated by means of ICP-MS (inductively coupled plasma mass spectrometry), SEM/EDS (scanning electron microscope-energy Dispersive Spectrometer), and ASPEX (automated SEM/EDS inclusion analysis). The results showed that with the increase of Ce content in the steel, the modification sequence of inclusions was CeAlO3→Ce2O2S→CexSy. The type and size distribution of inclusions in the steel obviously changed with the difference in added Ce content. When the added Ce content in the steel was 10 ppm, 14 ppm, 20 ppm and 30 ppm respectively, the rare earth inclusions were mainly CeAlO3-Ce2O2S. Furthermore, when the added Ce content increased to 60 ppm, the rare earth inclusions were mainly Ce2O2S with a small amount of CeAlO3 contained in part inclusions. When the added Ce content increased continually to 95 ppm, the rare earth inclusions were mainly CexSy-Ce2O2S. The critical Ce content for the conversion between CeAlO3 and Ce2O2S was 41 ppm. To ensure that inclusions transform from CeAlO3 to Ce2O2S, the Ce content in the steel should be greater than 41 ppm. Under the current experimental conditions, it was found that when the Ce content was 20 ppm, the number density and proportion of inclusions in the steel were lower, and their average size was larger. When the added Ce content increased to 95 ppm, the number density of inclusions in the steel significantly increased, which deteriorated the steel cleanliness.