[Problem] To provide a technology capable of preventing the spread of excrement in a sheet surface. [Solution] A sheet (10) for pets, comprising an absorbent body (20), a surface sheet (30), and a rear surface sheet (40). The absorbent body (20) has: a first absorbent layer (21) formed by hydrophilic fibers a second absorbent layer (22) formed by water-absorbent resin a surface-side covered sheet (23) and a rear surface-side covered sheet (24). The rear surface-side covered sheet (24) comprises either a sheet comprising hydrophobized hydrophilic fibers, a sheet comprising hydrophilized hydrophobic fibers, or a sheet comprising a mixture of hydrophobic fibers and hydrophilic fibers.