A material for treating excretions of pet animals which is obtainable by combining pulp (A), inorganic substance (B), guar gum (C) and optionally water-absorbent resin (D) to form guranules. The weight ratios of (A) to (B) to (C) to (D) is 15-55:15-55:5-40: 5-45.The treating material is capable of absorbing liquids from excretions quickly, forming into clumps when absorbing liquid and maintaining the shape of the clump even when handled for removal.