An excrement disposal sheet for animals is provided with a liquid-permeable front surface seat composed of white fibers, a liquid-impermeable back surface sheet and an absorbent material arranged between these sheets, wherein the front surface seat has a first surface that is a surface onto which excrement is to be supplied and a second surface that is opposed to the first surface, and the first surface in the front surface sheet has an average absorbance of 700 or more, a floc average value of 6.0 or less and a floc ratio of 0.6 to 1.7.
