A recording sheet having a recording layer formed on a substrate sheet (for example, a paper sheet, synthetic resin film or synthetic paper sheet), and including a pigment and a binder which contains a cross-linking reaction product of styrene-acrylic copolymer which preferably has carboxyl groups and is soluble or dispersible in water, with a cross-linking agent, for example, a polyamidepolyamine compound, has excellent resistance to both water and organic solvents and is useful for both dot matrix printers and thermal transfer printers.