To increase the glossiness of the application surface of a recording sheet, wherein a coloring matter-accepting layer containing an inorganic particle and a water-soluble resin is provided, without restrictions in the composition or the physical property of an application liquid, and the applying operation condition.

A coloring matter-accepting layer is applied and formed on a supporting body 12 by a slide-coating device 14. Then, the coloring matter- accepting layer is dried by a drying device 26. Then, on the formed coloring matter-accepting layer, an overcoat layer is applied by another slide-coating device 28, and right after the application, the coated surface is smoothing- metalling-treated by a smoothing-metalling device 30 equipped with a bar 30A.