PURPOSE: To efficiently prepare the above image receiving sheet by laminating an image receiving layer to the single surface of a resin film being a base material simultaneously with the formation of the resin film.

CONSTITUTION: An image receiving sheet for thermal transfer recording is prepared by forming an image receiving layer composed of a binder resin to the single surface of a resin film simultaneously with the formation of the resin film. As a method for simultaneously forming the resin film and the image receiving layer, a co-extrusion molding method is pref. As an embodiment of the binder resin, a polyvinyl chloride resin, a vinyl chloride/other monomer (e.g. vinyl acetate) copolymer resin, a polyester resin, an acrylic ester resin, polyvinyl pyrrolidone, polycarbonate and a cellulosic resin are designated. When a known foaming agent and/or white pigment are added to the raw material resin of the resin film before molding, the resin film obtained by molding becomes beautiful in appearance and the commodity value of the image receiving sheet for thermal transfer recording can be enhanced.