The present invention relates to a recording medium, particularly a recording medium for ink jet printing, in which the surface strength of the coating surface is strong, ink blurring when printing hardly occurs and water resistance after printing is excellent and a process for preparing the same. That is, the present invention is a recording medium having a coating layer comprising (A) a polyvinyl alcohol resin containing an acetoacetic ester group, (B) a zirconium compound and (C) an inorganic powder on the surface of a substrate. Also, the present invention is a process for preparing a recording medium which comprises a step of preparing a coating solution comprising a polyvinyl alcohol resin containing an acetoacetic ester group (A), a zirconium compound (B) and an inorganic powder (C) and a step of applying the coating solution to the surface of a substrate.