Disclosed is an excrement treatment material having a composite layer structure of the core part and the surface layer , and bonding a surface layer to core part by using the adhesive capacity of the water-absorbing polymer in the surface layer blend material without using an adhesive while , to provide a waste treating material to properly exhibit the original surface water absorption capacity and water conducting capability . A as well as mixing the pulverized water-absorbent polymer 7 was ground to a particle size of 20m~50m during compounding material of the surface layer 2 , can be hydrolyzed to the surface 1a of the core part 1 to form a high wet part discontinuously and allowed to react with pulverized water-absorbing polymer 7 of moisture and the outer layer blend material of the high wet portion is formed a non- continuous adhesive portion 8 , the above core part surface of the outer layer 2 via an adhesive 8 adhere to 1a, and a configuration for causing promote the penetration of urine into the outer layer 2 and said core moiety in 1 portion 9 other than the adhesion portion 8 of the core part surface 1a at the time of urination absorption . [ Selection Figure ] Figure 3【課題】 核部分と表層との複合層構造を有する排泄物処理材であって、接着剤を使用せずに表層配合材中の吸水性ポリマーの接着能力を利用して核部分に表層を接着する一方、表層本来の吸水能力及び導水能力を適切に発揮する排泄物処理材を提供する。【解決手段】 表層2の配合材中に20μm~50μmの粒径に粉砕した粉砕吸水性ポリマー7を混入すると共に、核部分1の表面1aに加水して高湿潤部を非連続的に形成し、該高湿潤部の水分と上記表層配合材中の粉砕吸水性ポリマー7とを反応させて非連続的に接着部8を形成し、該接着部8を介して上記表層2を上記核部分表面1aに接着し、排尿吸収時には上記表層2と上記核部分表面1aの接着部8以外の部分9で上記核部分1内への排尿の浸透を促進せしめる構成とする。【選択図】 図3