Provided is an excrement-treating material that simultaneously and properly enables discrimination between before use and after use and checking of health conditions. An excrement-treating material, including: a water-absorbing core part, and a surface layer covering the core part, which exposes the color of the core part upon absorption of excreted urine, wherein the core part is formed by wet-kneading and compression-granulating a compounding material containing a paper powder and organic or inorganic fine pieces as major materials, dents or/and protrusions are formed on the surface of the core part by deformation by the kneading or compression of the fine pieces or peeling-off of the fine pieces from the paper powder upon release of compression, the surface of the core part is discontinuously colored by utilizing the dents or/and the protrusions, the discontinuously-colored surface of the core part is covered with the surface layer, and the color of the colored parts of the surface of the core part are exposed through the surface layer during absorption of excreted urine, whereas the non-colored part of the surface of the core part is stained the color of the excreted urine, and the color of the excreted urine is exposed through the surface layer.
