PURPOSE:To improve a display response speed, contrast and economy by coating microcapsules filled with fine magnetic particles, required fine nonmagnetic particle, etc., to a laminar state on the rear of a base material to form a display layer and providing a recording layer on the rear face of this layer. CONSTITUTION:The display layer B, a magnetic recording layer C and a protective film 7 for the magnetic recording surface are provided on the rear face of the transparent base material A. The positions of the fine magnetic particles 3 in the microcapsules which are coated via a binder 2 on the layer B and are filled with a surfactant 5 and a solvent 6 and the fine nonmagnetic particles 3 which have the color or reflectivity different from the color or reflectivity thereof and have the sp. gr. larger than the sp. gr. of the particles 3 are exchanged according to the magnetization condition corresponding to the information recorded on this layer C. The display corresponding to the recorded information is thus executed at the high response speed and good contrast. Since this sheet is formable by using readily available materials, the economy thereof is enhanced.
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