To provide a thermal transfer sheet further excellent in water resistance and light resistance by preventing color toner image of the transfer sheet transferred on T shirt, etc., from exposing onto the surface, in the thermal transfer sheet in which transfer of image is carried out by opposing a peeled surface of a resin film peeled from a base material onto the surface of T shirt, etc. and pressing these faces with a heated pressing iron from above these faces.

The thermal transfer sheet is constituted of a layer (a) formed of a dried coated film in which a solvent-based polyurethane resin is applied to a base material in which a silicone layer is formed on one surface, a layer (b) in which an aqueous ink-receiving layer made of an urethane resin and obtained by mixing a water-soluble polyurethane resin with 15 pts.wt. titanium oxide, 50 pts.wt. porous silica mixed product and thermoplastic powder as a dried coated film on the layer (a) and a layer (c) in which a dried coated film coated with an urethane resin in which a porous silica-mixed product and thermoplastic powder, etc., are mixed is formed on the layer (b).