Absorbent sheet for pets

An absorbent sheet for a pet toilet, including a sheet accommodating portion that accommodates the absorbent sheet in a space surrounded by a bottom portion and side walls standing from the bottom portion, and an excretion receiving portion that receives excretions above the sheet accommodating portion and guides the excretions to the sheet accommodating portion, the absorbent sheet comprising:

• a topsheet on a top side of the absorbent sheet and that comprises fibers;
• a backsheet on a back side of the absorbent sheet;
• an absorber between the topsheet and the backsheet;
• a central region in which the absorber is disposed in plan view;
• and
• side regions that extend outside the central region and in which at least the topsheet is disposed, wherein
• the topsheet has a first surface and a second surface opposite to the first surface,
• a fiber density of a region on a side of the first surface is lower than a fiber density of a region on a side of the second surface,
• a surface roughness of the first surface is higher than a surface roughness of the second surface,
• the absorbent sheet has a thickness direction, a first direction perpendicular to the thickness direction, and a second direction perpendicular to the thickness direction and the first direction,
• a length of the absorbent sheet in the first direction is longer than a length of the absorbent sheet in the second direction,
• the side regions cover an entire region of the absorbent sheet in the first direction on both sides, in the second direction, of the central region, and
• the topsheet has more fibers oriented along the second direction than fibers oriented along the first direction.