A sheet for pets, comprising an absorbent body, a surface sheet, and a rear surface sheet. The absorbent body has a first absorbent layer, a second absorbent layer, a surface-side covered sheet, and a rear-side covered sheet. The first absorbent layer is formed by hydrophilic fibers including a cationic surfactant and the second absorbent layer is formed by a water-absorbent resin.
