To provide an excrement disposing implement with a bag whose material cost and production cost are reduced by dispensing with a pocket for storing the bag, and whose look is improved by storing the bag inside the implement so that the bag will not be seen from the outside and will not be pulled out unnecessarily.

This excellent disposing implement is for disposing paper diapers, paper underpants, urine mats for pets, etc., and consists of an absorbent pad 6 covered by a thin cover sheet 7. A water-proof air-tight bag 4 is placed between the absorbent pad 6 and the cover sheet 7, and a cut line 5, slits, overlapping parts, peeling pieces or other opening operation parts are formed on the part of the cover sheet 7 where the bag 4 is placed. The bag 4 is folded with an opening part 4a buckled toward the surface on the opening operation part side and fixed so that the whole bag is hidden behind the cover sheet 7.