To provide an ink jet recording sheet of a plain paper type which is free from the deleterious change of an image quality level attributed to ink absorption irregularities, and also to provide a method for manufacturing the recording sheet.

This ink jet recording sheet uses a cationized oxidized tapioca starch for a surface size press liquid, preferably the tapioca starch with a cationic resin. For the method for manufacturing the recording sheet, a methade film transfer system is used as the surface size press system. The concentration of the size press liquid of the cationized oxidized tapioca starch is 10 to 14 mass%.