To provide an excreta processor with which a person having a difficulty especially in the action of the lower half body can excrete surely by changing the angle of a toilet seat corresponding to the action of the lower half body when such a person is to excrete.

This processor is composed of a sitting part 1 composed of a U-shaped or O-shaped upper surface for holding the buttocks, a toilet seat 2 protruding the upper part out of a notched part 10 of the sitting part 1 and an excreta storage 3 provided at the lower part of the toilet seat 2 and the toilet seat 2 is provided so as to be oscillated to the upper surface of the sitting part 1 at least.