Disclosed herein is a treatment apparatus for excrement of a rest room wherein sludge is able to be separated and incinerated via a simplified process without a vacuum drying of excrement that is transferred from a storage tank, whereby continuous treatment of excrement is possible, resulting in an increase in excrement treatment efficiency and capacity while achieving a reduction in maintenance costs. Also, in the present invention, water contained in excrement is able to be purified with a high efficiency, whereby the purified water can be reused as wash water of a toilet or directly drained without a separate post-treatment.