PURPOSE: To obtain the titled compound useful as a photosensitive material for color photography, with simple operation, in high yield and purity, by reacting a 5-acylamino-2-aminophenol compound with an acylating agent or sulfonylating agent.

CONSTITUTION: The objective compound of formula II is prepared by reacting the compound of formula I (R2 is balast group, preferably 4W30C straight or branched alkyl, etc.; Y is H or a group eliminable by the coupling reaction with the oxidation product of the color developing agent) with an acylating agent or sulfonylating agent of formula R1X (R1 is alkyl, aralkyl, etc.; X is halogen-CO-, halogen-SO2-, etc.). In the case of using an acylating reagent having halogen-CO- group or halogen-SO2- group as the compound of R1X, the reaction is preferably carried out in the presence of a base such as pyridine at 10W100°C using 1W2 equivalent of the acylating agent based on the compound of formula I .