To transfer an image copied on plain paper using a powder toner and ink to a plastic, color board, paper, cloth metal, etc., by using a transfer solution.

A powder toner and ink which forms a copied image using a benzyl alcohol, diethylcarbitol, etc., is dissolved and reactivated, whereby the image can be easily separated from paper by the use of a triethanolamine, monoethanolamine, etc. And the plain paper on which the image is copied is dipped in a transfer solution, normalized and diluted, so as to be damaged and dissolved using water, ethyl alcohol, etc., whereby the powder toner and ink forming the image can be easily separated and reactivated so as to be transferred to a variety of materials.