The invention provides novel compounds which show high sensitivity to near-infrared rays in the region of 750-950 nm and, when processed to give films and so forth, undergo only slight discoloration and retain high transparency, hence can be used as near-infrared absorbing materials, together with an intermediate thereof. Thus provided are polymethine compounds of the general formula (I) :
wherein R 1 and R 2 each independently represents a hydrogen atom, an alkyl group or an alkoxy group, R 3 represents an alkyl group, which may optionally be substituted, L represents an alkylene group necessary for the formation of a cyclic structure, X represents a hydrogen atom, a halogen atom or a substituted amino group, and Z represents an acidic residue, as well as near-infrared absorbing materials comprising the same.