It is intended to provide a sheet for treating animal feces and urine by which the occurrence of leakage, smudged appearance and chill for animals can be effectively prevented without unnecessarily thickening the front face sheet or increasing the weight. A sheet (10) for treating animal feces and urine, which comprises a liquid-permeable front face sheet (20), a liquid-impermeable back face sheet (30) and an absorbent sheet (40) that is located between the front face sheet (20) and the back face sheet (30), has a planar shape as a whole. The front face sheet (20) has an area having a higher fiber density than the average fiber density of the front face sheet (20) side. It is preferable that the average fiber density ranges from 0.005g/cm 3 to 0.2g/cm 3 and the fiber density in the high fiber -density area ranges from 0.007 g/cm 3 to 0.25 g/cm 3 .
