Provided is an absorbent sheet for pets which is capable of suppressing the outflow of a functional material. The absorbent sheet (10) for pets comprises an absorbent core (30), liquid-permeable sheets (20, 34) which are disposed nearer to the surface side than the absorbent core (30) and contain a plurality of hydrophilic fibers, and a plurality of water resistant areas (50) which are disposed partially in the liquid-permeable sheets (20, 34) and contain a water resisting agent. The water resisting agent in the water resistant areas (50) is formed over interfiber spaces formed by the plurality of hydrophilic fibers.為了提供更容易掌握排泄物、特別是尿擴散到多大範圍之寵物用吸收性薄片。寵物用吸收性薄片(10)係具有吸收芯(30)、透液性薄片(20、34)及複數個耐水性區域(50)，透液性薄片(20、34)是設置於比吸收芯(30)更靠表面側且包含複數根親水性纖維，複數個耐水性區域(50)包含設置於透液性薄片(20、34)的局部之耐水劑。耐水性區域(50)之耐水劑，形成為橫跨由複數根親水性纖維所形成之纖維間的間隙。
