To obtain a product with such carrying characteristics that has no problem under both low humid environment and high humid environment by incorporating at least one polymer latex in the ink receiving layer provided on at least one side of a substrate with a specified Taber rigidity.

To obtain high ink absorbing properties, luster and bonding characteristics, it is pref. that a gelatin and at least one water-soluble polymer are used in parallel with using a polymer latex such as vinyl polymer latexes and synthetic rubber latexes in the ink receiving layer. A coating liq. contg. them is prepd. and a recording sheet for ink-jet is prepd. by coating the surface of a substrate with this coating by means of a bar coat method and drying it. As the substrate to be used, any one whose taber rigidity is in the range of 0.7-20g.cm, pref. 1-12g.cm can be used and both transparent and semi-transparent ones can be used in accordance with the purpose of use.