A sheet (10) for pets comprising an absorbent body (20) a surface sheet (30) and a rear surface sheet (40). The absorbent body (20) has a first absorbent layer (21) a second absorbent layer (22) a surface side covered sheet (23) and a rear side covered sheet (24). The first absorbent layer (21) is formed by hydrophilic fibers including a cationic surfactant and the second absorbent layer (22) is formed by a water absorbent resin.
