To facilitate treatment after urination by connecting and integrating a tab part having a form capable of being nipped by a plurality of fingertips to a water absorbing part for wiping and after-treatment.

One to two sheets of a hydrolysable or water-soluble paper with a width of about 20 mm and a length of about 60 mm, for example, toilet paper, are folded in layers and formed into a size corresponding to a men's sanitary good M. The number of sheets in one side in the longitudinal direction is set larger than that in the other side, and the one side is pressurized to form a tab part 2. Dews are formed on the other side, and 3-4 slits 11, 11... are formed to from a water absorption part 1. The water absorption part 1 consisting of a number of the superposed narrow toilet papers at the tip can absorb the urine left on the glans. The relatively hard tab part 2 on the opposite side can be nipped. Accordingly, the treatment after urination can be easily performed.