A transfer material capable of transferring a fine wiring pattern to a substrate reliably and easily. The transfer material includes at least three layers of a first metal layer as a carrier, a second metal layer that is transferred to the substrate as a wiring pattern, and a peel layer adhering the first and second metal layers releasably. On the surface portion of the first metal layer, a concave and convex portion corresponding to the wiring pattern is formed, and the peel layer and the second metal layer are formed on a region of the convex portions.