To achieve improvements in developing performance, transferring performance, and fixing performance, a toner has a glass transition temperature (TgA) of 40 to 60.degree. C. and a temperature (P1) of the highest peak of 70 to 120.degree. C.; cyclohexane (CHX) insoluble matter in the tetrahydrofuran (THF) soluble matter of the toner has a glass transition temperature (TgB) of 80 to 120.degree. C.; TgA and TgB satisfy a specific formula; the toner has a viscosity at 100.degree. C. of 5,000 to 30,000 Pas; and the cyclohexane (CHX) insoluble matter has an acid value of 5 to 40 mgKOH/g.