A pet urine collection device, configured so that, when a dog discharges urine against a wall surface, a first panel laid on a floor surface is not soiled with urine over a wide range in a front-back direction. The pet urine collection device includes a first panel adapted to be laid on a floor surface and a flexible second panel joined with the first panel along a join line and adapted to be attached to a wall surface. The second panel has a high stiffness region extending in parallel to the join line and having a proximal edge and a low stiffness region extending in parallel to the high stiffness region and having a distal edge.
