A material set for recording includes: ink receiving particles that include a resin having an acid value of from about 50 mg KOH/g to about 750 mg KOH/g, and have a neutralization degree of from more than 0 to less than 1; and an ink that includes at least a colorant, a water-soluble solvent, and water, a value obtained by multiplying an electrical conductivity σ (S/m) of the ink by a viscosity η (mPa·s) of the ink being from about 0.02 to about 5.0.