PROBLEM TO BE SOLVED: To provide an absorbable sheet for pets, which hardly forms a space between the sheet and a tray without relating to the size of the tray, when laid on the tray of a toilet for pets.SOLUTION: An absorbable sheet 1 for pets, comprising a liquid-transmitting front side sheet 1, a liquid-non-transmitting back side sheet 12, and an absorbent 13 interposed between the front side sheet 11 and the back side sheet 12, is characterized in that an approximately rectangular shape on the planar view is exhibited, and easily bendable portions 15, 15 capable of being more easily bent than other portions and extended in one directions (direction X) parallel to one side of the absorbable sheet 1 for pets are placed at positions preliminarily set from both the ends of the other direction (direction Y) crossing to the one directions (direction X).
