PURPOSE: A livestock excretion processing unit, and a livestock excretion processing method using thereof are provided to reduce the repairing and maintenance cost of the processing unit, and to reduce the amount of compressed air. CONSTITUTION: A livestock excretion processing unit comprises the following; a solid and liquid separator(2) separating impurities from livestock excretion; a solid portion separating tank(3) storing separating solid portions; an excretion storage tank(4) storing the excretion without the solid portion; a first aeration tank(5); a non-degradable substance removing tank(60) including a bubble collector; a second aeration tank(6); a third aeration tank(7); a fourth aeration tank(8); a fifth aeration tank(9); and a liquefied fertilizer reservoir(10) storing liquefied fertilizer obtained from the fifth aeration tank.