Abstract: An animal excretion treating material is a granulated product of a mixture comprising 49 to 59% by weight of a powdered natural organic substance having a particle size of 60 mesh or less, 20 to 30% by weight of powdered bentonite having a particle size of 200 mesh or less, 6 to 16% by weight of a powdered highly water-absorbable resin, and 5 to 15% by weight of a powdered binder. The granulated product having a bulk density of 0.25 to 0.5 g/cm.sup.3 and a water-absorbing ability of 1.3 to 3 times its own weight. Thus, the animal excretion treating material is combustible and can be burnt up, and particles of the animal excretion treating material are coagulated and discarded in a smaller amount in one excretion.