An excrement disposal sheet that inhibits an unsanitary appearance thereofto thereby prevent any unnecessary replacement of excrement disposal sheetand thus allow the user to prolong the period of use of excrement disposal sheet；and an animal toilet utilizing the same. The excrement disposal sheet (1) isplaced within a toilet vessel body adapted for animal incomings and outgoingsfor egestion of excrements at a location allowing absorption of animal excrementsand at a location substantially free from animal load. The excrement disposalsheet (1) comprises a surface sheet (11), a backside sheet (12) and, interposedtherebetween, an absorbent sheet (13). The absorbent sheet (13) has at leastan absorbent layer of 100 to 600 g/m basis weight and, dispersed therein,a highly absorbent resin (133). The absorbent layer is provided with an excrementlow-absorption section (131) disposed on its side of the surface sheet (11) andan excrement high-absorption section (132) disposed on its side of the backsidesheet (12).
