PURPOSE:To obtain an image receiving material containing physical development nuclei having high transfer activity by allowing the image receiving material to contain physical development nuclei prepd. by reducing or sulfurizing heavy metal ion having >=2 valence in a soln. of a gelatin deriv. CONSTITUTION:For example, sulfides of Ni, Pd, and Ag are prepd. by adding Na2S soln. to each mixture of stirred phthalated gelatin soln. contg. nickel chloride, palladium chloride, and silver nitrate after adding soln. of alkali treated gelatin . Each image receiving material is prepd. by providing image receiving layer on paper substrate coated on both sides with polyethylene. Nuclei for depositing Ag are dispersed uniformly in the image receiving layer.