<p>A method for forming an image is provided which comprises a step of applying into a recording medium having an ink retaining layer and an ink transporting layer on a substrate, and a step of transparentizing the ink transporting layer. The method is useful for forming an image for observation with transmitted light when a light transmissive ink retaining layer and a light transmissive substrate are employed. The method is also useful for forming an image having surface gloss. </p>