Abstract: An excrement treating machine of a non-flushing toilet comprises a housing, a breaking and separating mechanism, a power driving unit, and a conveyer device. The housing is provided at the top thereof with a toilet seat provided with an excrement bag for collecting excrement. The excrement bag containing the excrement is dropped into the excrement treating machine in which the excrement bag and its contents are cut and broken into pieces, which are transported to the collection containers in which the excrement pieces are dehydrated to become an organic fertilizer. The entire treatment process makes no use of water.