Abstract: A toner for developing an electrostatically charged image, comprising(A) an inner layer comprising a resin ion complex having a coloring agent and optionally a charge controlling agent and/or a magnetic material substantially dispersed therein, and(B) an outer layer containing a flowability imparting agent;and a process for producing a toner for developing an electrostatically charged image, which comprises dispersing a coloring agent and optionally a charge controlling agent and/or a magnetic substance in a resin emulsion having a charge, mixing the dispersion with a resin emulsion having an opposite charge to prepare a dispersion of a resin ion complex, adding a flowability imparting agent to the dispersion, and spray-drying the resulting dispersion.