PROBLEM TO BE SOLVED: To provide a water absorbing and treating material that is suitably flushed down the flush toilet for disposal.SOLUTION: A water absorbing and treating material 1 includes a granular core part 10, and a coating layer part 20. The coating layer part 20 covers the granular core part 10. The coating layer part 20 contains adhesiveness materials 22. The proportion of the coating layer part 20 in the water absorbing and treating material 1 is 10 wt.% or less.