PROBLEM TO BE SOLVED: To provide a urine absorber capable of effectively neutralizing an acidic component included in urine which is a substance causative of uraroma, and reducing the odor.SOLUTION: A plate-like or sheet-like urine absorber 1 for small animal is antibacterial and contains a base component, having a pH level in a range of 7 to 9. It is preferable that an acid dissociation constant pKa of the base component is smaller than that of ammonia. It is preferable that the absorber contains a strong acid in addition to the base component in order to adjust the pH level. It is also preferable that the base component is tris(hydroxymethyl)aminomethane. It is also preferable that antibacterial property is expressed by containing quaternary ammonium salt.