We have developed a receiving sheet which has a special resin-coated layer on the top that meets the demands for image quality in digital electrophotography. The special resin-coated layer reduces the differential gloss-this is defined as the difference between the maximum and minimum gloss of the image. The differential gloss is reduced because the transferred dry toner particles on the surface of the sheet are easily embedded into the resincoated layer during the fixing process by heat and pressure; and therefore the layer exhibits uniform gloss, independent of the density of the fused toner. Embedded surface has been confirmed using a gloss meter and an interferometric microscope. This uniformity makes the image quality of electrophotography as high as that in offset printing.On the other hand, in the case of a sheet coated with conventional resin or pigment, the dry toner particles on its surface are not sufficiently embedded. Since this non-embedded toner results in the surface roughness of the image on the sheet, the differential gloss between the printed and non-printed areas is greater, and depends on the area covered with fused toner. This non-uniformity of gloss lead to poor image quality in electrophotography.In general, the image qualities of receiving sheets used in digital electrophotography are evaluated by measuring graininess, edge sharpness, color reproduction, gloss and differential gloss. Although not dealt with in this proceeding, at the 17^th conference we describe the relationship between the image qualities mentioned above and the characteristics of the special resin, such as its molecular weight and glass transition temperature.