To provide a technology capable of preventing the spread of excrement in a sheet surface. [Solution] A sheet (10) for pets, comprising an absorbent body (20), a surface sheet (30), and a rear surface sheet (40). The absorbent body (20) has a first absorbent layer (21), a second absorbent layer (22), a surface-side covered sheet (23), and a rear-side covered sheet (24). The first absorbent layer (21) is formed by hydrophilic fibers including a cationic surfactant and the second absorbent layer (22) is formed by a water-absorbent resin.