Provided is an animal litter that is capable of sufficiently exerting an effect of perfume-containing microcapsules over a long period of time, and a method for manufacturing the same. The animal litter (3) according to the present invention comprises a plurality of grains, wherein: each of these grains comprises a granular base material (7) and a plurality of microcapsules (8) adhering to the outer surface of the base material the base material (7) comprises a low-absorbent material having an initial absorption rate of 10% or less and the individual microcapsules (8) are impact-breakable microcapsules containing a perfume.