To increase the quality grade without generating reticulation by specifying the surface-coating rate of an adhesive layer for a transfer layer when a supporting body is separated by dipping in water.

For a transfer sheet comprising at least a water-permeable supporting body, a release layer, an adhesive layer, and a transfer layer, the surface-coating rate of the adhesive layer for the transfer layer when the supporting body is separated by dipping in water, is made 90% or higher, preferably 92% or higher. For the transfer sheet, the surface-coating rate of the adhesive layer for the release layer is made 40% or higher, preferably 45-70%. After an image is formed on the surface of the transfer layer with a toner, an ink and a dye or the like, the transfer sheet is dipped in water, and the release layer is dissolved, and the supporting body and the adhesive layer are separated, and by sticking a film comprising the transfer layer and the adhesive layer to a material to be transferred, the transfer of the image is performed. Thus, the transfer sheet without generating reticulation can be obtained.