PURPOSE: To manufacture a material to be recorded of superior ink absorption properties, color developing properties, film strength and bonding properties by forming a film containing specified polyester resin, very fine organic particles and/or very fine inorganic particles on a non-porous substrate.

CONSTITUTION: Polyester resin forming a copolymer composed of aliphatic dicarboxylic acid unit, aromatic dicarboxylic acid unit and aliphatic polyol unit, very fine organic particles and/or very fine inorganic particles, and a suitable solvent are mixed to prepare dispersed coating liquid. Said dispersed coating liquid is applied for coating on a non-porous substrate such as a non- porous film composed of synthetic resin such as polyester, polyacrytlonitrile or polyvinyl chloride and dried thereon to form a film and manufacture a material to be recored. Very fine organic particles and very fine inorganic particles cohere each other to form secondary particles or tertiary particles and form spaces to receive ink. As actual examples, urea formaldehyde or the like is used as very fine organic particles, and colloidal silica, titanium dioxide or the like is used as very fine inorganic particles.