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 for pets is provided with a liquid-permeable front surface sheet, a liquid-impermeable back surface sheet, an absorbent layer that contains carbon and organic acid and is positioned between the front surface sheet and the back surface sheet, and a front surface-side liquid-permeable sheet that is black and is positioned on the front surface sheet-side of the absorbent layer. The front surface-side liquid-permeable sheet is preferably formed from pulp fibers that have been dyed black.
