Provided is a feces collection sheet, which reliably enables collection of feces without being dipped in a water storage portion of a western-style toilet bowl and is mountable to the toilet bowl without use of an adhesive. A feces collection sheet (S), which has a cylindrical shape, includes: an upper sheet (1) having a feces receiving portion (2) in a center of the upper sheet (1)； and a lower sheet (9), which is provided so as to extend from both of a right-side edge portion and a left-side edge portion of the upper sheet (1) and is configured to define a gap with the upper sheet (1) to allow insertion of a toilet seat therethrough. The upper sheet (1) and the lower sheet (9) are made of a material having a water-soluble material property. The upper sheet (1) has a folded piece portion (10) to be unfolded to enable the feces receiving portion (2) to form a three-dimensional shape that bulges toward the lower sheet (9).
