A pet absorbent sheet includes: an absorbent core； and a liquid-permeable sheet disposed closer to a top side of the pet absorbent sheet than the absorbent core and that includes a plurality of hydrophilic fibers. The liquid-permeable sheet has waterproof regions that contain a water resisting agent. The water resisting agent is formed to surround gaps between fibers formed of the plurality of hydrophilic fibers.
