An excrement-treating material includes a water-absorbing core part, and a surface layer. The core part is formed by wet-kneading and compression-granulating a compounding material containing a paper powder and organic or inorganic fine pieces. Dents and/or protrusions are formed on the surface of the core part by deformation by the kneading or compression of the fine pieces or peeling-off of the fine pieces from the paper powder upon release of compression. The surface of the core part is discontinuously colored by utilizing the dents and/or protrusions, and covered with the surface layer. The colored parts of the surface of the core part are exposed through the surface layer during absorption of excreted urine, while the non-colored part of the surface of the core part is stained by the color of the excreted urine, and the color of the excreted urine is exposed through the surface layer.
