The present invention relates to an ink jet recording sheet comprising a sheet-like substrate, and an ink receiving layer formed on at least one surface of the sheet-like substrate, the ink receiving layer containing an amorphous silica having an average particle size 0.5 to 10 μm and a binder, the sheet-like substrate being subjected to a calendering treatment after forming the ink receiving layer thereon, thereby white-paper gloss of the recording sheet measured at 75° in accordance with JIS Z 8741 is from 30 to 90%.