A pet toilet comprising a shallow tray 2, a plate-shaped urine absorbent mat 3 which is put in the tray 2, and a perforated film 4 which has a number of openings H and covers the entire upper surface of the absorbent mat 3 is disclosed. The openings H of the perforated film 4 have a sidewall extending from one side to the other side of the film. The perforated film 4 is fixed at such a position that at least the lower end of the sidewall of the openings H is in contact with the upper surface of the urine absorbent mat 3.