An excrement-treating material has a core part, and a surface layer bonded to the core part by utilizing the adhesion ability of a water-absorbable polymer in the surface layer without using an adhesive. The excrement-treating material suitably exerts the water absorbability and water transport ability inherent to the surface layer. The excrement-treating material is constituted by incorporating pulverized water-absorbable polymer particles of 20 μm to 50 μm, and adding water to the surface of the core part after granulation to noncontinuously form a highly-wet part; reacting a water content in the highly-wet part and the pulverized water-absorbable polymer to noncontinuously form an adhering part; and bonding the surface layer to the core part through the adhering part. Upon absorption of excreted urine, permeation of the urine into the core part is accelerated in a part other than the adhering part.