A pet sheet is provided to be properly used. A pet sheet 100 is provided to receive excrement of a pet and includes a top sheet 110 having a nonwoven fabric forming region, a back sheet 120 overlaid on the top sheet 110, an absorber 140 provided between the top sheet 110 and the back sheet 120, a covering sheet 130 having a thermoplastic nonwoven fabric forming region and provided between the top sheet 110 and the absorber 140 to cover the absorber 140, and a tear preventing structure provided in the covering sheet 130 to prevent the covering sheet 130 from being torn by the pet.
