An excrement treatment material includes a plurality of granules that absorb excrement. Each granule includes a granular core portion, and a coating portion. The core portion has a circular cross-section, and has a function of absorbing and retaining the excrement. The coating portion coats the core portion. The coating portion has a function of causing the plurality of granules, which have absorbed the excrement, to adhere to each other. In a cross-section of each granule that is in the same plane as the cross-section of the core portion, a thickness of the coating portion on one side of the core portion is smaller than a thickness of the coating portion on another side of the core portion.