A recording sheet for an ink jet printer, which comprises a substrate, a lower layer of porous pseudo-boehmite having an average pore radius of from 20 to 80 .ANG. formed in a thickness of from 5 to 60 .mu.m on the substrate and an upper layer of porous pseudo-boehmite having an average pore radius of from 40 to 150 .ANG. formed in a thickness of from 2 to 30 .mu.m on the lower layer, the average pore radius of the upper layer being larger than that of the lower layer.