An excrement treatment material in which the surface layers of granules are less likely to be removed or damaged, and a method for manufacturing the excrement treatment material are provided. An excrement treatment material (1) is to be used for treatment of human or animal excrement. The excrement treatment material (1) includes a plurality of granules (10) and a packaging bag (20). The granules (10) are used for treatment of excrement. The plurality of granules (10) are placed in the packaging bag (20). The inside of the packaging bag (20) is in a vacuum state.