To inexpensively manufacture foamed paper having a paper layer structure suitable for heat-insulating, cushioning and slip-preventing properties and other different uses and being suited for ink jet recording.

Wet paper having a moisture percentage of 75-95 wt.% is made mainly of wood pulp and regulated by a prescribed sizing agent so that the Cobb sizing degree (according to JIS P8140) of an ink jet recording surface be 100-450 g/m2. The paper is coated with a dispersion of foamable microcapsules and after the foamable microcapsules are distributed in the direction of the thickness of the paper and in the paper layer, the moisture percentage of the paper is regulated to be 60-80 wt.% before the paper is introduced into a drier. In succession, the paper is brought into close contact with the drier and the foamable microcapsules are foamed by heating, while the paper is dried by heating so that the density be 0.05-0.35 g/m3.