Provided are: a sheet for pets which contains carbon and has a superior appearance, and a method of manufacturing the sheet for pets. A sheet (1) for pets is provided with a liquid-permeable front surface sheet (10), a liquid-impermeable back surface sheet (20), an absorbent layer that contains carbon (32) and organic acid (36) and is positioned between the front surface sheet (10) and the back surface sheet (20), and a front surface-side liquid-permeable sheet (34) that is black and is positioned on the front surface sheet (10)-side of the absorbent layer. The front surface-side liquid-permeable sheet (34) is preferably formed from pulp fibers that have been dyed black.
