PURPOSE: To enhance color developability and the stability of a developed color image, in a recording material utilizing color development due to the contact of an electron donating colorless dye with an electron acceptive compound, by containing zinc and nickel salts of a specific salicylic acid derivative as the electron acceptive compound.

CONSTITUTION: As an electron acceptive compound, zinc and nickel salts of a salicylic derivative represented by formula (wherein R1, R2, R3 and R4 are a hydrogen atom., an alkyl group, an alkoxy group, an aryl group or a halogen atom.) are contained. As the salicylic acid derivative, a compound having 13 or more carbon atoms. in total is pref. from a viewpoint of water insolubility and the zinc and nickel salts of the derivative are obtained by reacting an alkali metal salt of the salicylic acid derivative with a zinc compound and a nickel compound simultaneously or separately in a mixture of water and an org. solvent and, as the electron donating colorless dye, there are various compounds such as triphenylmethane phthalide compound, a fluorane compound or the like.