PROBLEM TO BE SOLVED: To provide a kit for treating dirt and vomit, with which dirt, vomit or the like can be treated easily without causing occurrence of bad odor after treating the dirt, vomit or the like, and virus removal and disinfection treatments can be performed and a treatment method using the same.SOLUTION: Provided is a kit for treating dirt and vomit, comprising as constituent components a coagulant containing an inorganic mineral (A) and a water-absorbing resin and/or a water-absorbing polymer (B) and chlorine dioxide tablets (C), where a weight ratio of the inorganic material (A) and the water-absorbing resin and/or the water-absorbing polymer (B) in the coagulant, ((A):(B)), is in a range of 1:1 to 1:4. The treatment kits are disposed at hospitals and public institutions, enabling easy removal of generated dirt, vomit and the like and are effective for performing disinfection, sterilization, and deodorization treatments after the removal.