A pet urine collection device, configured so that, when a dog discharges urine against a wall surface, a first panel laid on a floor surface is not soiled with urine over a wide range in a front-back direction. The pet urine collection device (10) includes a first panel (11) adapted to be laid on a floor surface (F) and a flexible second panel (12) joined with the first panel (11) along a join line (13) and adapted to be attached to a wall surface (W). The second panel (12) has a high stiffness region (36) extending in parallel to the join line (13) and having a proximal edge and a low stiffness region (47) extending in parallel to the high stiffness region (36) and having a distal edge.
