The subject of the invention is the manufacturing process and a highly absorbent pad for a cat litter tray, which encourages the transformation of the liquid (feline urine) into a viscous state in the form of a gel and moreover, prevents the appearance of the unpleasant odours in the room and excessive bacterial growth and thus extending the usefulness of sand in a cat litter tray.A highly absorbing pad is composed of wrapped thermoplastic non-woven textiles made of a highly absorbent powder that absorbs moisture. In contact with the liquid the pad begins to swell. The absorbent powder-absorber is transforming from the solid state in the viscous state in the form of a gel.