A recording material comprising: a support; and (A) a recording layer capable of forming color due to application of at least one of heat and pressure thereto; and between the support and the recording layer, (i) a layer containing acetoacetyl denatured polyvinyl alcohol, partially saponified polyvinyl alcohol, and a film hardening agent, (ii) a layer containing acetoacetyl denatured polyvinyl alcohol and a film hardening agent, and (iii) a layer containing acetoacetyl denatured polyvinyl alcohol whose degree of polymerization is 1000 or more, or (B) between the support and the recording layer, at least one layer containing acetoacetyl denatured polyvinyl alcohol, partially saponified polyvinyl alcohol, and a film hardening agent, wherein the layer is coated with a coating solution whose viscosity is no more than 0.3 Pas at 40.degree. C. by using a gravure roller.