An absorbent sheet for pets includes: a top sheet disposed on a top side of the absorbent sheet； a back sheet disposed on a back side of the absorbent sheet； and an absorbent body disposed between the top sheet and the back sheet, the absorbent body including: top recessed portions, each recessed toward the back side from the top side and comprising a top bottom portion； and back recessed portions, each recessed toward the top side from the back side and comprising a back bottom portion. At least some of the top bottom portions are located either: at the same position as some of the back bottom portions in a thickness direction, or closer to the back side than the back bottom portions in the thickness direction.
