A recording sheet including a cellulose pulp, wherein a water retention value C of the sheet according to the following formula (1) is 50 to 100% and a wet tensile strength residual ratio R of the sheet in CD according to the following formula (2) is 5 to 20%: Water retention value C(%)={(A-B)/B}100 Formula (1) Wet tensile strength residual ratio R(%) in CD=(Sw/S).times.100. Formula (2)