An ink jet recording sheet having on a support a first porous ink-receiving layer comprising inorganic fine particles and a binder resin and, on the first ink-receiving layer, a second ink-receiving layer comprising a resin capable of forming a glossy layer; wherein the fine pigment particles have an average particle size of from 10 to 500 nm, the first ink-receiving layer has a coverage of from 5 to 50 g/m2 on a dry solids basis, and the second ink-receiving layer has a coverage of from 0.1 to 2.0 g/m2 on a dry solids basis and a 60° specular glossiness of at least 60% at the surface; and, if desired, wherein either the first or the second ink-receiving layer can have a specular surface by undergoing a surface treatment such as calendering.