<p>A dye transfer sheet consisting of a transfer substrate and a coloring material layer comprising a high concentration layer which comprises a dye and is formed on the transfer substrate and a low concentration layer which comprises a water soluble resin or water dispersible resin having a polydimethylsiloxane structure and has a lower dye concentration than the high concentration layer and is formed on the high concentration layer. A dye transfer sheet consisting of a transfer substrate and a coloring material layer comprising a high concentration layer which comprises a dye and a binder polymer cross-linked with a cross-linking agent and is formed on the transfer substrate and a low concentration layer which comprises a water soluble resin or water dispersible resin and has a lower dye concentration than the high concentration layer and is formed on the high concentration layer. The dye transfer sheet of the present invention can be used in a multiple-use mode printing system including a relative speed printing.</p>