A recording material and a recording sheet having better color-developing performance, storage stability, etc. A recording material which contains (A) at least one color former, (B) at least one compound selected from the group including compounds represented by the following formula (I), and (C) at least one compound selected from the group including compounds represented by the following formula (II)
(wherein R1 to R3 each represent a halogen atom, a nitro group, a C1 to C6 alkyl group, a C1 to C6 alkoxy group, a C2 to C6 alkenyl group or a C1 to C6 haloalkyl group, n1 and n3 each independently represent any integer of 0 to 5, n2 represents any integer of 0 to 4, and X represents —SO2—O— or —O—SO2—).