To provide an image receiving sheet having an image receiving material and image receiving layer with satisfactory characteristics. An image receiving material is provided, that comprises a crosslinked (meth)acrylic polymer in which a (meth)acrylic polymer or polymer blend containing both a unit derived from a carboxyl group-containing monomer and a unit derived from an amino group-containing monomer is crosslinked by a crosslinking agent having a functional group that reacts with the carboxyl group or the amino group; wherein the total weight of the carboxyl group-containing monomer and the amino group-containing monomer is 0.5 to 10% by weight based on the total weight of the monomers, the crosslinked density of the crosslinked (meth)acrylate is the crosslinked density formed by 0.01 to0.5 equivalents of the crosslinking agent with respect to the carboxyl group or amino group, and wherein the glass transition temperature (Tg) of the crosslinked (meth)acrylate polymer is 35 to 90 C.