PURPOSE: To improve the quality of an image by making the background of the image to be formed have a suitable light diffusivity and suitable whiteness, by forming an ink transfer layer from particles having a specific refractive index difference and a binding agent on a transparent substrate.

CONSTITUTION: The material to be recorded is comprised of a substrate as a base material, the ink holding layer absorbing and collecting ink or recording agent which is formed on this substrate, and the ink transfer layer formed on the ink holding layer, directly receiving ink and having liquid permeability. In order to observe a reflected recording image from the opposite side of a recording surface, the ink transfer layer which becomes the background of an image should preferably have a suitable whiteness and a suitable light diffusivity. Such a suitable whiteness and a suitable light diffusivity (opacity) are achieved by making the difference of the refractive index between those of particles and fixing agents contained in the ink transfer layer not less than 0.01. As such particles, organic particles of high water repellent thermoplastic resin, thermosetting resin, etc., for instance, resin particles of polystyrene, polymethacrylate, etc., are used.