The object of the present invention is to provide an ink jet recording material which has no cracks on the surface of the ink-receiving layer and possesses both the color developability and the absorbability of pigment inks. According to the present invention, there is provided an ink jet recording material formed by coating a coating solution of a pigment layer and a coating solution of at least one ink-receiving layer in succession on at least one side of a paper support and drying the resulting coating layers, wherein the pigment contained in the pigment layer has an average secondary particle diameter of not less than 1 μm and not more than 5 μm, 50% by volume or more of the total volume of the pigment has a secondary particle diameter of not less than 1.2 μm and not more than 15 μm, a first ink-receiving layer directly coated on the pigment layer contains at least inorganic ultrafine particles, a hydrophilic binder and boric acid or a borate, and the dry coating amount of the first ink-receiving layer is not less than 20% by mass and not more than 120% by mass of the dry coating amount of the pigment layer.