Provided is an image receiving material for silver complex diffusion transfer process which comprises a support, an image receiving layer provided on the support and an upper layer provided on the image receiving layer wherein physical development nuclei are distributed densely in the vicinity of the surface of the support and gradually diminishing towards the upper layer and a color toning agent is contained densely in the upper layer and gradually diminishing towards the surface of the support and the physical development nuclei and the color toning agent are thus mutually distributed. The image receiving material is produced by coating on a support a hydrophilic colloid coating solution for image receiving layer which contains physical development nuclei and contains substantially no color toning agent and thereon at least one hydrophilic colloid coating solution which contains at least one color toning agent and contains substantially no physical development nuclei. The physical development nuclei are preferably prepared by reducing or sulfurizing a heavy metal ion in a solution containing low molecular weight gelatin as defined in the specification.