To provide microcapsules which do not give rise to thermal fogging under preservation conditions and exhibit transmissibility only when energy for printing is applied thereto and a method for preparing the same and to provide a thermosensitive recording material which contains these microcapsules in a thermosensitive recording layer and has an excellent preservable property prior to use and high sensitivity.

The microcapsules are formed by using an isocyanate adduct added with N-silylation polyvalent amino compound containing ≥2 pieces of nitrogen atoms having active hydrogen within the molecule and a bifunctional isocyanate having two isocyanate groups within the molecule. The thermosensitive recording layers of the thermosensitive recording material having at least one layer of the thermosensitive recording layers containing the component (b) reacting with this component (a) have the microcapsules including the component (a) and/or the microcapsules including the component (b) and the microcapsules are the microcapsules described above.