Provided is an excrement-treating material that simultaneously and properly enables discrimination between before use and after use and checking of health conditions. An excrement-treating material, including: a water-absorbing core part, and a surface layer covering the core part, which exposes the color of the core part upon absorption of excreted urine, wherein the core part is formed by wet-kneading and compression-granulating a compounding material containing a paper powder and organic or inorganic fine pieces as major materials, dents or/and protrusions are formed on the surface of the core part by deformation by the kneading or compression of the fine pieces or peeling-off of the fine pieces from the paper powder upon release of compression, the surface of the core part is discontinuously colored by utilizing the dents or/and the protrusions, the discontinuously-colored surface of the core part is covered with the surface layer, and the color of the colored parts of the surface of the core part are exp
