An excreta treating material 4 of the invention contains a ground material of plant origin and an inorganic powder self-disintegrates upon water absorption. A pet toilet 1 of the invention includes a toilet box partitioned with a drainboard into upper and lower compartments. An excreta treating material 4 containing a ground material of plant origin and an inorganic powder and capable of self-disintegrating on water absorption is put in the upper compartment, and the lower compartment has a tray 5. The inorganic powder is preferably zeolite. The particles of the ground material of plant origin in the excreta treating material 4 are preferably bound together only by a force.