To obtain a medium to be recorded, which is suitable for illumination with a illumination or the like, and at the manufacturing and handling of which, few peeling or damage occurs.

At least one or more ink accepting layers 103 are present on one side of a transparent or white translucent base material sheet, on the other side of which an unevenness 102 is formed by a sandblasting, the unevenness 102 is formed so as to have the arithmetic mean roughness Ra on the surface according to JIS B0601 in the distribution of holes having the depth of 0.5-20 μm and the occupation percentage to the whole unevenly formed surface is set 50% or more.