PROBLEM TO BE SOLVED: To provide an excrement treatment sheet capable of sanitarily and simply exchanging a part contaminated by excrement and capable of preventing twist of the sheet after the exchange.SOLUTION: The excrement treatment sheet includes: a base material consisting of a water-impermeable sheet and the exchange material consisting of a water-impermeable sheet easily peelably mounted on the base material, and an absorber fixed to a surface in an opposite side of a mount face of the water-impermeable material. The exchange material is formed of an area smaller than a surface area of the base material. A plurality of exchange materials are mounted on the upper face of the base material to form a laminate structure of the base material and the exchange materials. An exchange material absorbing the excrement is removed from the base material and a new exchange material can be mounted on a space where the exchange material is removed.COPYRIGHT: (C)2014,JPO&INPIT【課題】排泄物によって汚染された部分を衛生的かつ簡易に交換可能とし、交換後のシートの縒れを防ぐことが可能な排泄物処理シートを提供することを目的とする。【解決手段】不透水シートからなる基材と、前記基材と易剥離に施着された不透水材と前記不透水材の施着面と反対側の面上に固着された吸収材とからなる交換材と、を有し、前記交換材は、前記基材の表面積よりも小さい面積で形成し、複数の前記交換材を前記基材の上面に施着して、前記基材と交換材とで積層構造を形成し、排泄物を吸収した交換材は、前記基材から外して新たな交換材を前記交換材が外された空間に装着可能とした。【選択図】図1