PURPOSE: To perform sharp printing using a reduced quantity of energy, by a method wherein a needle ferromagnetic fine powder is mixed with a base material, and the long axis of the needle ferromagnetic fine powder is oriented in the thickness direction of the base material to enhance heat conductivity of the base material in the thickness direction thereof.

CONSTITUTION: As a needle ferromagnetic fine powder, a powder composed of nickel. cobalt or magnetite is used. The needle ferromagnetic fine powder 2a is mixed with a resin 2b and the resulting mixture is molded into a film shape to form a film 2c becoming the origin of a base material. During a time when the resin 2b has yet an internal flowability or in such a state that flowability is given to the film 2c by reheating after solidification, said film 2c is passed between the N-pole and S-pole of magnets 6 for orientation and the ferromagnetic fine powder 2a is oriented so that the long axis thereof turns in the thickness direction of the base material. Heat meltable or heat sublimable ink is applied to one surface of the film 2c to form a thermal transfer recording material 1. Since the heat conductivity of the base material 2 is high in the thickness direction thereof but is not especially high in the lateral or longitudinal direction thereof, the temp. of the ink layer becomes high at the part almost corresponding to a thermal head. Therefore, sharp printing becomes possible.