A thermal transfer material favorably used for forming images or patterns by means of thermal transfer, especially a spacer for liquid crystal display panels and a dot spacer for switching devices such as touch panel is disclosed which comprises a foundation and a heat-sensitive transferable layer provided on the foundation, the heat-sensitive transferable layer comprising an acrylic copolymer containing at least recurring units derived from glycidyl (meth)acrylate and/or an epoxy resin containing two or more epoxy groups in one molecule, and a curing agent containing carboxyl group.