An excrement-treating material has a core part, and a surface layer bonded to the core part by utilizing the adhesion ability of a water-absorbable polymer in the surface layer without using an adhesive. The excrement-treating material suitably exerts the water absorbability and water transport ability inherent to the surface layer. The excrement-treating material is constituted by incorporating pulverized water-absorbable polymer particles of 20 μm to 50 μm, and adding water to the surface of the core part after granulation to noncontinuously form a highly-wet part reacting a water content in the highly-wet part and the pulverized water-absorbable polymer to noncontinuously form an adhering part and bonding the surface layer to the core part through the adhering part. Upon absorption of excreted urine, permeation of the urine into the core part is accelerated in a part other than the adhering part.
