To obtain a transferred image having excellent gradation properties and high preservability such as scratch resistance, water resistance or the like by a method wherein a highly fine recorded image is formed by an ink jet system and then the recorded image is thermally transferred to an uneven body to be transferred.

On at least one side of a base material, a cushioning layer, a peelable protective layer and an ink are formed from the base material in the order named. The cushioning layer is mainly made of a resin having a glass transition point of 50°C or lower. The preferable peelable protective layer is made of a resin having the glass transition layer of 70°C or higher. The ink accepting layer is made of a hydrophilic polymer and fine thermoplastic organic particles. An ink jet recording transfer medium, which is especially excellent in adhesion to a transferring surface and has no omission of dots by including fine bubbles through an mechanical agitation with latex or emulsion at the formation of the cushioning layer, can be manufactured.