The purpose of the present invention is to provide a method for manufacturing animal litter in which the particulate matter does not easily adhere to each other prior to use, and an animal litter manufactured using said manufacturing method. The method for manufacturing a particulate excreta-processing material (1), which has a core (11) and a coating layer (13) that covers the core (11), is provided with: a granulation process (S1) for mixing a core starting material containing pulp and a highly water-absorbent resin with water to form core (11) granules a coating process (S3) for spraying a coating layer starting material containing pulp and a highly water absorbent resin on the surface of the core (11) granulated in the granulation process (S1) to form a coating layer (13) a drying process (S4) for drying the particulate matter on which a coating layer (13) has been formed in the coating process (S3) using hot air and a cooling process (S5) for cooling the particulate matter dried by the drying process (S4).