To provide an ink jet recording sheet, in which no crack or the like develops, which is strong and has high surface lustrous properties and, at the same time, a favorable ink absorbency, a favorable color developing properties and is excellent in the light resistance and the water resistance of images and, after printing, no feathering with time develops even under the condition being stored for a long period of time and high temperature and highly humid environments.

In the ink jet recording sheet having a coloring material accepting layer on the surface of a support, the coloring material accepting layer includes a polymer having units represented by formula (1) and an anionic compound. In formula, R represents a hydrogen atom or a methyl group. R1, R2 and R3 each represent an alkyl group. X- represents an anionic group. A represents a repeating unit derived from a monomer having an ethylenic unsaturated group. In addition, A represents a repeating unit derived from that obtained through the copolymerization of two kinds or more of monomers while x represents 10 to 100 mol% and y represents 90 to 0 mol%.