Abstract: The present invention provides a heat transfer process and a heat transfer ink sheet, where a letter or image or both is recorded by selectively heating a heat transfer ink sheet having ink layer regions each containing a sublimable or vaporizable dye by heating by a thermal head controlled by a controlling means, thereby selectively heat transferring the sublimated or vaporized dyes onto a recording sheet, and is characterized by heat transferring a precoating layer for receiving the dyes from the ink sheet onto the recording sheet before the heat transfer recording, and then pressing the ink sheet on the transferred precoating layer on the recording sheet and heating the ink sheet by the thermal head, thereby sublimating or vaporizing the dyes from the respective ink layers onto the precoating layer and forming the letter or image or both on the recording sheet.