An absorbent sheet for pets 10 has a top sheet 12 disposed on a top side, a back sheet 14 disposed on a back side, and an absorbent body 20 provided between the top sheet and the back sheet. At least the absorbent body has top recessed portions 50 recessed toward the back side from the top side and back recessed portions 60 recessed toward the top side from the back side. At least a part of the top bottom portions 51 of the top recessed portions 50 are located at the same position as the back bottom portions 61 of the back recessed portions 60 in the thickness direction T or closer to the back side than the back bottom portions 61.
