A pet absorbent sheet having an excretion surface on which a pet excretes and a placing surface opposite to the excretion surface. The placing surface has an adhesive applied thereto and an adhesion region which can adhere to a placing object, and the adhesion region has a first adhesion region and a second adhesion region. The pet absorbent sheet further has a guiding part which covers the first and second adhesion regions and is provided such that the first and second adhesion regions are exposed in predetermined order.