It is intended to provide a sheet for treating animal feces and urine by which theoccurrence of leakage, smudged appearance and chill for animals can be effectivelyprevented and the handling properties can be improved without unnecessarilythickening the front face sheet or increasing the weight. A sheet (10) for treatinganimal feces and urine, which comprises a liquid-permeable front face sheet(20), a liquid-impermeable back face sheet (30) and an absorbent sheet (40) thatis located between the front face sheet (20) and the back face sheet (30), has aplanar shape as a whole and the front face sheet (20) is made of a nonwoven fabrichaving peaks and valleys on the surface. It is preferable that the front face sheet(20) is made of a nonwoven fabric having multiple grooves and projections whichare alternatively formed and extended in a definite direction.
