The uniform white noise assumption is one of the basic assumptions in most of the existing directional-of-arrival (DOA) estimation methods. In many applications, however, the non-uniform white noise model is more adequate. Then the noise variances at different sensors have to be also estimated as nuisance parameters while estimating DOAs. In this letter, different from the existing iterative methods that address the problem of non-uniform noise, a non-iterative two-phase subspace-based DOA estimation method is proposed. The first phase of the method is based on estimating the noise subspace via eigendecomposition (ED) of some properly designed matrix and it avoids estimating the noise covariance matrix. In the second phase, the results achieved in the first phase are used to estimate the noise covariance matrix, followed by estimating the noise subspace via generalized ED. Since the proposed method estimates DOAs in a non-iterative manner, it is computationally more efficient and has no convergence issues as compared to the existing methods. Simulation results demonstrate better performance of the proposed method as compared to other existing state-of-the-art methods.