Litter material to be used in the activity of animal housing for sports use, especially for horses, produced from unsold yields of newspapers entirely made of paper 100%, having the form of rectangular strips and kept overlapping in a labile way in packages made of a number of paper strips, variable between 30 and 40, resulting from the folds or undulations and cuts along their longitudinal edges. The litter material has a good absorbent capacity equal at least to 3:1 of the water weight/initial weight of the material and enables to control odors. That once the material is exhausted, it assumes the chemical-physical characteristics of a fertilizer and is suitable to be used directly as a soil improver or as a main substrate in a composting process.The production process of litter material consists by drying preliminary stage a by a grinding stage with a single shaft shredder which performs the cut, followed by a removal stage of the dust produced by the cutting process then, the material is packaged in hermetically sealed, plastic bags.