A sheet material for advertisement having high water resistance and durability for practice and optionally high flameproof property and mildewproof property and capable of recording thereon ink images having a high clarity under transmitted light by ink jet printing, has an ink receiving layer which is formed on a sheet substrate comprising a base fiber fabric and a synthetic resin-containing coating layer, which optionally has a flameproof and/or mildewproof property, and which comprises hydrated silica particles (having an average primary particle size of 20 to 35 nm an average secondary particle size of 2 to 7 &mgr;m and a BET specific surface area of 50 to 170 m2/g, a water-holding material, for example, three dimensionally cross-linked isocyanate-polyalkyleneoxide and isocyanate-N-vinyl acetamide copolymers and/or copolymers or reaction products of ethyleneoxide (65% by weight or more) with a modifying organic compound, an acrylic resin binder, and optionally a phosphate ester compound flame retarder and/or mildewproofing agent.