It is intended to provide a sheet for treating animal feces and urine by which the occurrence of leakage, smudged appearance and chill for animals can be effectively prevented and the handling properties can be improved without unnecessarily thickening the front face sheet or increasing the weight. A sheet (10) for treating animal feces and urine, which comprises a liquid-permeable front face sheet (20), a liquid-impermeable back face sheet (30) and an absorbent sheet (40) that is located between the front face sheet (20) and the back face sheet (30), has a planar shape as a whole and the front face sheet (20) is made of a nonwoven fabric having peaks and valleys on the surface. It is preferable that the front face sheet (20) is made of a nonwoven fabric having multiple grooves and projections which are alternatively formed and extended in a definite direction.