PROBLEM TO BE SOLVED: To provide an excrement treating material and an animal toilet that have an excellent deodorizing effect.SOLUTION: An animal toilet 1 includes a partition plate 10, and a container 20 disposed below the partition plate 10. A plurality of excrement treating materials 30 for absorbing the urine of an animal are laid over the partition plate 10. The excrement treating materials 30 contain a ground product such as coffee beans or instant coffee, and are disintegrated when absorbing the urine. The partition plate 10 has a hole 12 formed therethrough. This hole 12 passes the excrement treating material 30 which has absorbed the urine and disintegrated, and drops the same into the container 20.