[Technical Problem]In a body waste treating material, a method for manufacturing the body waste treating material, and an apparatus for manufacturing the same, a technical problem is in manufacturing the body waste treating material without a water absorbing agent as a material for complementing a water absorptive property and a water retention property and a wasting step in manufacturing easily at a low cost.[Solution to Problem]The body waste treating material is formed to a certain shape by the steps of: defiberizing used paper as a pulpable raw material to generate a dissolved material, deinking the dissolved material generated in the defiberizing step, dehydrating the dissolved material deinked in the deinking step to generate a fibrous material, classifying the fibrous material generated in the dehydrating step into a non-defective fibrous material suitable for forming paper and a defective fibrous material unsuitable for forming paper and molding the non-defective fibrous material suitable for forming paper classified in the classifying step.