Prepreg, fiber-reinforced composite material and method of producing the prepreg

A prepreg containing components (A) to (C) defined below, wherein component (A) is placed on one surface or both surfaces of a layer comprising components (B) and (C), 90% or more by area of component (A) being present in a region(s) extending from the surface(s) of the resulting prepreg containing components (A) to (C) to a depth equal to 20% of the average thickness of the prepreg: (A) urethane particles having tan ´ of 0.15 or more at 10°C and having a three-dimensional cross-linked structure, (B) a first epoxy resin composition, and (C) reinforcing fiber. The present invention provides a fiber-reinforced composite material which excels in rigidity, strength, and vibration damping properties, and a prepreg which is suitably used for production thereof, and also provides methods for production thereof.