To obtain a sheet for recording which can form a recorded image being excellent in dyeing properties and blurred little, in a recording system wherein the image is formed by vaporizing or sublimating a dye.

In this sheet for recording, a dye accepting layer containing dyeing resin (polyester resin, polyurethane resin, acrylic resin, nylon resin, a cellulose derivative, vinyl resin and the like) and a low-dyeing substance (resin of which the surface energy is about 5-35 dyne/cm, resin of which the glass transition temperature is about 50-160°C, inorganic glass and the like) is formed at least on one surface of a base. The dye accepting layer may also be constituted of a composite of the dyeing resin and the low-dyeing substance. This composite may also have a block structure, a sea island structure or a core shell structure and it may also be constituted of a porous body and resin with which pores of this porous body are impregnated.