Provided is an excrement-treating material which simultaneously and properly enables discrimination between unused and used states and examination of health conditions. An excrement-treating material comprising a water-absorbing core part and a surface layer, said surface layer covering the core part and, upon absorption of excreted urine, exposing the color of the core part, characterized in that: the core part is formed by wet-kneading and compression-granulating a compounding material that comprises a paper powder and organic or inorganic fine pieces as major components; peaks and/or valleys are formed on the surface of the core part by deformation of the fine pieces or peeling-off of the fine pieces from the paper powder upon release of the compression; the surface of the core part is discontinuously colored utilizing the peaks and/or valleys; the discontinuously colored surface of the core part is covered with the surface layer; and, upon absorption of excreted urine, the color of colored parts of the surface of the core part is exposed through the surface layer, whereas the color of non-colored parts of the surface of the core part, said non-colored parts having been dyed the color of the excreted urine, is exposed through the surface layer.