PROBLEM TO BE SOLVED: To provide a water-permeable sheet and an animal toilet, hygienically excellent and capable of preventing generation of malodor and propagation of various germs.SOLUTION: The animal toilet T1 includes: a hollow box-shaped and air-tight urine container 10 having a urine discharge port on the top surface; the water-permeable sheet S spread on the top surface in such a way as to cover the urine discharge port; and granular absorbing materials 32 disposed inside the urine container. A water-permeable material is loaded between water-permeable front surface sheet and rear surface sheet of the water-permeable sheet. The water-permeable material contains used tea leaves, and the coefficient of water-permeability is at least 10(cm/sec).