Provided is an excrement-treating material having a composite layer structure of a core part and a surface layer, in which the surface layer is bonded to the core part by utilizing the adhesion ability of a water-absorbable polymer in a compounding material for the surface layer without using an adhesive, and which suitably exerts the water absorbability and water transport ability that are inherent to the surface layer. The excrement-treating material is constituted by incorporating a pulverized water-absorbable polymer 7 that has been pulverized into particle sizes of from 20 µm to 50 µm, and adding water to the surface 1 a of the core part 1 after granulation to noncontinuously form a highly-wet part reacting a water content in the highly-wet part and the pulverized water-absorbable polymer in the surface layer-compounding material to noncontinuously form an adhering part 8 bonding the surface layer 2 to the surface 1a of the core part through the adhering part 8 and upon absorption of excreted urine, accelerating the permeation of the excreted urine into the core part 1 in a part 9 other than the adhering part 8 between the surface layer 2 and the surface 1 a of the core part.
