Problem to be solved: to provide a dog excrement treatment device capable of treating excrements (mainly urine) excreted by dogs during a dog's walk without having to leave the mark easily.The present invention is characterized by having a three-way bag 3 made of vinyl, which has an opening 3a in which three sides are sealed, and a water absorbent sheet 5 which is attached to the surface of the three-way bag 3 and absorbs dog's urination.Diagram【課題】犬の散歩中に、犬が排泄する排泄物(主に尿)を、簡単かつ跡を残すことなく処理することが可能な犬の排泄物処理具を提供する。【解決手段】本考案は、犬の排尿を処理することが可能な排泄物処理具1であり、三方がシールされた開口3aを具備するビニール製の三方袋3と、三方袋3の表面に取着され、犬の排尿を吸水する吸水性シート5と、を有することを特徴とする。【選択図】 図1