Provided is an excrement-treating material which simultaneously and properly enables discrimination between unused and used states and examination of health conditions.An excrement-treating material comprising a water-absorbing core part and a surface layer, said surface layer covering the core part and, upon absorption of excreted urine, exposing the color of the core part, characterized in that: the core part is formed by wet-kneading and compression-granulating a compounding material that comprises a paper powder and organic or inorganic fine pieces as major components； peaks and/or valleys are formed on the surface of the core part by deformation of the fine pieces or peeling-off of the fine pieces from the paper powder upon release of the compression； the surface of the core part is discontinuously colored utilizing the peaks and/or valleys； the discontinuously colored surface of the core part is covered with the surface layer； and, upon absorption of excreted urine, the color of colored parts of the surface of the core part is exposed through the surface layer, whereas the color of non-colored parts of the surface of the core part, said non-colored parts having been dyed the color of the excreted urine, is exposed through the surface layer.L'invention concerne un matériau de traitement d'excrément qui permet, simultanément et de façon appropriée, une distinction entre des états non utilisés et utilisés et un examen d'états de santé. L'invention concerne un matériau de traitement d'excrément comprenant une partie centrale d'absorption d'eau et une couche de surface, la couche de surface recouvrant la partie centrale et, lors de l'absorption d'urine excrétée, exposant la couleur de la partie centrale, caractérisé par le fait que : la partie centrale est formée par malaxage humide et granulation par compression d'une matière de composition qui comprend une poudre de papier et des morceaux fins organiques ou inorganiques comme éléments principaux ； des saillies
