[Problem] With respect to an excrement treating material, a manufacturing method for the excrement treating material and a manufacturing device therefor, the purpose of the present invention is to manufacture an excrement treating material simply, at a low cost, and with no unnecessary steps in the manufacturing, and to do so without the need for an absorbent as a material for supplementing water absorbing properties and water retaining properties. [Solution] In the present invention, an excrement treating material is formed into a specific shape as a result of the following steps: a maceration step for generating a dissolved matter by macerating used paper serving as a raw material that can be pulped a deinking step for removing ink from the dissolved matter generated in the maceration step a dehydrating step for generating a fibrous matter by dehydrating the dissolved matter that was deinked in the deinking step a classification step for classifying the fibrous matter generated in the dehydrating step into good quality fibrous matter the quality of which is suitable for paper making, and poor quality fibrous matter the quality of which is not suitable for paper making a mixing step for mixing together the good quality fibrous matter the quality of which is suitable for paper making and the poor quality fibrous matter the quality of which is not suitable for paper making, which were both classified in the classification step and a shaping step for shaping the fibrous matter that was mixed together in the mixing step.La présente invention concerne un matériau de traitement des excréments, un procédé de fabrication dun matériau de traitement des excréments et un dispositif pour le fabriquer, et son objectif est de fabriquer un matériau de traitement des excrément de manière simple, à bas coût et sans étapes inutiles dans la fabrication, et de le faire sans avoir besoin demployer un absorbant comme matériau pour améliorer les propriétés dabsorption de leau et les prop