A low carbon resulfurized free cutting steel consisting of 0.04 to 0.15% of C, more than 0.10% and 0.70% or less of Si, 0.85 to 1.50% of Mn, 0.040 to 0.120% of P, 0.250% or more and less than 0.400% of S, less than 0.005% of Al, more than 0.0020% and 0.0120% or less of O, and more than 0.0070% and 0.0150% or less of N, all by mass percentage, and the balance of Fe and inevitable impurities, and satisfying a formula (1) and a formula (2), as follows: 0.15%≦Si %+2×P %−(5×Al %+10×O %+3×N %)≦0.75%  (1), and ([Mn %]5)/15