When mature plant seeds are consumed by animals, some of these seeds survive passage through the digestive tract and are ultimately deposited in dung. These viable seeds in animal feces constitute the dung seed bank. The process of seeds carried by the digestive tract of animals called endozoochory seed dispersal, and the dung seed bank is a necessary stage and a key node for the endozoochorous. Dung seed bank as well as endozhhchory seed dispersal have long been the hot spot for ecologists. This paper introduced the reasons and theoretical basis for the formation of dung seed bank, and pointed out that dung seed bank was the result of animal-plant interactions. Several factors affecting the composition and structure of dung seed bank were discussed, including the regulation mechanisms of seed morphology, animal species and external environment on the ecological function of the dung seed bank. The ecological significance of the dung seed bank was also expounded, which mainly manifested in the long-distance seed dispersal, return of fecal substrate, and the promotion of plant community renewal and development. Finally, several aspects that need to be focused in future research of dung seed bank were discussed. The purpose of this literature review was to provide a theoretical reference for a reasonable and comprehensive understanding of the dung seed bank as well as the mechanisms of animal-plant interactions.