The present invention provides a thermal recording material comprising a plurality of layers including at least a thermal recording layer on a support that is characterized in that an intermediate layer composed of gelatin as a binder is provided between at least one pair of two adjacent layers of the plurality of layers. Further, the steps for forming the thermal recording material by coating and drying the respective coating liquids for forming each layer that are characterized in that the drying process of the intermediate layer is performed while controlling wet membrane surface temperature at no higher than 35 C.