To provide a spreading material for animal toilet, easily and safely producible from a water-soluble paper material and dischargeable into sewer and provide an apparatus for the production of the material and a production method thereof.

A toilet paper 6 is passed through a guide roller 9, guided to feed rollers 10, 11 and delivered on a slide plate 12 at a constant transfer speed. The feed roller 10 has a driving gear 15 fixed to the roller and the rotation is transmitted to a driven gear 16 to rotate a tearing roller 17 fixed to the driven gear. The tip end of a comb-shaped claw 18 on the tearing roller 17 is brought into contact with the toilet paper 6 delivered on the slide plate 12 to cut the toilet paper 6 into paper pieces 1 constituting the spreading material for animal toilet.