Abstract: A manufacturing process and a highly absorbent pad for a cat litter tray, which encourages the transformation of the liquid (feline urine) into a viscous state in the form of a gel and moreover, prevents the appearance of the unpleasant odors in the room and excessive bacterial growth and thus extending the usefulness of sand in a cat litter tray. The highly absorbent pad is composed of wrapped thermoplastic non-woven textiles made of a highly absorbent powder that absorbs moisture. In contact with the liquid, the pad begins to swell. The absorbent powder transforms from the solid state in the viscous state in the form of a gel.