Abstract: A transfer system and transfer method are provided. The transfer system includes one or two transfer sheets. The first transfer sheet has a transfer layer of an aqueous urethane emulsion which, in preferred embodiments, is a layer formed from an emulsion of a urethane resin having carboxy groups and/or an acrylic resin. The second transfer sheet typically includes two transfer layers of a urethane resin and/or acrylic resin, one of the layers containing an inorganic pigment or a metal powder. Images formed on one of the transfer sheets by electrostatic copying or by other means such as hand-drawing can be transferred to various objects including fabrics, glass plates, and metal surfaces to provide clear and decorative images having good abrasion- and water-resistance.