PROBLEM TO BE SOLVED: To propose a pet toilet sheet that can be drained in a flush toilet.SOLUTION: A pet toilet sheet (10) includes: a water absorption paper layer (101) comprising water-soluble water absorbing paper stacked in multi-layers； a mixing layer (103) installed on the water absorption paper layer, and of a water absorptive pulverized pulp and a water-soluble polymer； a staple rayon cotton layer (105) covering the mixing layer from the bottom of the water absorption paper layer； a water-soluble waterproof film (107) installed from the bottom of the staple rayon cotton layer to the lateral, and water-soluble and having a temporary water resistance； and a water-soluble cover sheet (109) covering the entire so as to store the water absorption paper layer, the mixing layer, the staple rayon cotton layer and the water-soluble waterproof film. Then, a water-insoluble material is not used in the pet toilet sheet.
