A recording material has toner reception layers on both surfaces of a base. The toner reception layers have glass transition temperatures in the range of 40 to 80.degree. C. One of the toner reception layers that is to be smoothed prior to the other toner reception layer has a higher glass transition temperature than the other toner reception layer. The toner reception layer having a lower glass transition temperature is smoothed at a higher speed than the other toner reception layer.