PROBLEM TO BE SOLVED: To provide a liquid-permeable sheet and an animal toilet with excellent liquid permeability, which can shut out malodor and prevent propagation of bacteria.SOLUTION: The animal toilet includes: a hollow box-shaped airtight urine container 10 with a urine outlet on the top; the liquid-permeable sheet S spread to cover the urine outlet on the top; and a liquid absorbing material 32 disposed within the urine container 10. The liquid-permeable sheet S includes a plurality of granular urine treating materials loaded between a liquid-permeable front surface sheet and a rear surface sheet. The urine treating materials contain tea leaves or tea dregs and an adhesive, and pressurized and granulated to have liquid impermeability or liquid retardancy.