The present invention provides an animal waste collection sheet effectively inhibiting the leakage of urine, the unclean appearance and the damp or chill surface without increasing the thickness and weight of the top sheet unnecessarily, thus improving the handling property thereof. For example, the animal waste collection sheet is planar and is consisted of a top sheet which is liquid permeable, a back sheet which is liquid impermeable and an absorbent sheet disposed between the top sheet and the back sheet. The top sheet is consisted of a non-woven fabric with convex and concave portions on the surface thereof. The top sheet is preferably a non-woven fabric alternately having a plurality of groove portions and a plurality of convex portions formed in a fixed direction.