The present invention provides a water absorption treatment material that has a structure suitable for obtaining a high level of water disintegrability. A water absorption treatment material (1) is a water absorption treatment material that absorbs a liquid, and includes a granular core portion (10) and a coating layer portion (20). The granular core portion (10) has a granular shape. The granular core portion (10) contains a water-absorbent polymer (12). The coating layer portion (20) covers the granular core portion (10). The coating layer portion (20) contains a water-absorbent polymer (22). The water-absorbent polymer (22) has a mean particle size smaller than the mean particle size of the water-absorbent polymer (12).
