PURPOSE: To provide a new fluoran compound useful as an electron-donating colorless dye for recording materials, especially for those such as pressure sensitive recording materials, thermo-sensitive recording materials, etc., in which an electron-donating colorless dye and an electro-accepting compound are used.

CONSTITUTION: The compound is a fluoran compound of formula I (R1 and R2 are each an alkyl, aralkyl or aryl; R3 is an alkyl; R4 and R5 are each a 1-4C alkyl, 1-4C alkoxy or halogen; (l) and (m) are 0-5). e.g. 2-diphenylamino-3- methoxy-6-diethylaminofluoran. The fluoran compound of formula I can be obtained by subjecting a benzoyl benzoic acid of formula II to react, with a triarylamine derivative of formula III in the presence of an acid catalyst.