The present invention provides a water absorption treatment material that has a structure suitable for obtaining a high level of water disintegrability. A water absorption treatment material is a water absorption treatment material that absorbs a liquid, and includes a granular core portion and a coating layer portion. The granular core portion has a granular shape. The granular core portion contains a first water-absorbent polymer. The coating layer portion covers the granular core portion. The coating layer portion contains a second water-absorbent polymer. The second water-absorbent polymer has a mean particle size smaller than the mean particle size of the first water-absorbent polymer.
