The present invention provides a photothermographic material having, on at least one side of a support, an image forming layer including at least a photosensitive silver halide, a non-photosensitive organic silver salt, a reducing agent, and a binder, and a non-photosensitive layer, wherein the non-photosensitive layer includes at least a polymer matting agent having a refractive index of from 1.51 to 1.56 and a glass transition temperature of 90.degree. C. or higher. A photothermographic material which is excellent in film surface properties and photographic properties is provided.