PROBLEM TO BE SOLVED: To provide a water absorbing treatment material producible at low cost and capable of suppressing the occurrence of an offensive odor after use, and a production method therefor.SOLUTION: A water absorbing treatment material 1 is for absorbing a liquid containing an offensive odor substance, and comprises a granular body 10 and a granular body 20. The granular body 10 contains a metal 30 having a deodorizing function. The granular body 20 contains no metal having a deodorizing function.SELECTED DRAWING: Figure 1COPYRIGHT: (C)2020,JPO&INPIT