Abstract: A pet animal body waste treating material which enables disposal of pet animal body waste, such as urine, mollock or so forth, in a similar manner as household combustible waste, and which can be manufactured easily at low material cost, can maintain satisfactorily a large total water absorption area while forming relatively small block with only a portion absorbing water, and thus is quite economical. The pet animal body waste treating material is composed of a core portion, in which paper powder, powdered bentonite and water absorbing polymer are mixed, and a surface layer portion coating the core portion, and wherein in the surface layer portion paper powder, powdered bentonite, carboxymethyl cellulose and starch are mixed.