To provide a method for forming a pattern wherein a fine pattern is formed on a body to be processed simply, precisely and at low cost without using a large scale device , and also to provide record sheet and a transfer sheet used in this method.

The transfer sheet having a sand blast resistant layer formed on a support sheet is obtained through processes mentioned below, by using the record sheet 1 having a hydrophily glue layer 3 having sand blasting property and a water insoluble retention layer 4 formed on a stripping sheet 2 in turn. A desired pattern image 5 is formed on the water insoluble retention layer 4 of the record sheet, the sand blast resistant layer 6a is selectively formed on the image to provide a masking board 7, the stripping sheet is stripped or removed by attaching aqueous medium on the masking board to provide a masking sheet 10. The masking sheet is adhered on an article to be processed 11 and is subjected to sand blast process, and remaining masking sheet 10a is removed by attaching aqueous medium on the article to be processed.