The present invention provides an excretion disposal sheet for pet animals adapted to mask rapidly odor of the excretion. The excretion disposal sheet 1 for pet animals contains fragrance adapted to develop aroma effectively masking odor of excretion. The fragrance is prepared in the form of inclusion compound powder 21 wherein fragrance is included by cyclodextrin and this particulate inclusion compound 21 is sandwiched between an upper surface 16a of a core material 16 and a liquid-pervious sheet 3a in the form of tissue paper 3a overlying the upper surface 16a.
