Provided are a sheet for pets which contains carbon and has a superior appearance, and a method of manufacturing the sheet for pets. A sheet (1) for pets is provided with a liquid-permeable front surface sheet (10), a liquid-impermeable back surface sheet (20), an absorbent layer that contains carbon (32) and is positioned between the front surface sheet (10) and the back surface sheet (20), and a front surface-side liquid-permeable sheet (34) that is black and is positioned on the front surface sheet (10)-side of the absorbent layer. The front surface-side liquid-permeable sheet (34) is preferably formed from pulp fibers that have been dyed black.
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