It is intended to provide a sheet for treating animal feces and urine by which theoccurrence of leakage, smudged appearance and chill for animals can be effectivelyprevented without unnecessarily thickening the front face sheet or increasingthe weight. A sheet (10) for treating animal feces and urine, which comprisesa liquid-permeable front face sheet (20), a liquid-impermeable back face sheet(30) and an absorbent sheet (40) that is located between the front face sheet (20)and the back face sheet (30), has a planar shape as a whole. The front face sheet(20) has an area having a higher fiber density than the average fiber density ofthe front face sheet (20) at least in a part in the thickness direction of the absorbentsheet (40) side. It is preferable that the average fiber density ranges from 0.005g/cm to 0.20 g/cmand the fiber density in the high fiber-densityarea ranges from 0.007 g/cm to 0.25 g/cm.
