A discharged-waste processing material for pet animals is formed from a waste material of double sided water resistant paper as a raw material. A chief material of the discharged-waste processing material is crushed paper pieces obtained by finely crushing the double sided water resistant paper having laminate layers on both sides. A granular body is formed of an aggregate of the crushed paper pieces and has voids formed between the laminate layers of adjacent crushed paper pieces for guiding discharged urine into a core part of the granular body. The granular body has a water retaining structure in which the discharged urine is absorbed into a paper layer between the laminate layers through a sheared surface of each crushed paper piece, and the absorbed urine is cut off by the laminate layers so that the urine is retained in the paper layers.