The invention provides a prepreg that can give a fiber-reinforced composite material exhibiting stable and excellent interlaminar fracture toughness and impact resistance under wide molding conditions. The prepreg includes at least a reinforcement fiber [A], a thermosetting resin [B], and the following component [C] wherein 90% or more of the material [C] is present inside a region of the prepreg that extends from any surface of the prepreg to a prepreg site having, from the surface, a depth of 20% of the thickness of the prepreg. The component [C] satisfies requirements that (i) the storage elastic modulus G′ of the material constituting the particles is more than 1 MPa, and 70 MPa or less at 180° C., and that (ii) the ratio of the storage elastic modulus G′ of the material constituting the particles at 160° C. to the storage elastic modulus G′ of the material at 200° C. ranges from 1 to 5; and is insoluble in the thermosetting resin [B].