An excrement disposal sheet that inhibits an unsanitary appearance thereof to thereby prevent any unnecessary replacement of excrement disposal sheet and thus allow the user to prolong the period of use of excrement disposal sheet and an animal toilet utilizing the same. The excrement disposal sheet (1) is placed within a toilet vessel body adapted for animal incomings and outgoings for egestion of excrements at a location allowing absorption of animal excrements and at a location substantially free from animal load. The excrement disposal sheet (1) comprises a surface sheet (11), a backside sheet (12) and, interposed therebetween, an absorbent sheet (13). The absorbent sheet (13) has at least an absorbent layer of 100 to 600 g/m2 basis weight and, dispersed therein, a highly absorbent resin (133). The absorbent layer is provided with an excrement low-absorption section (131) disposed on its side of the surface sheet (11) and an excrement high-absorption section (132) disposed on its side of the backside sheet (12).
