Abstract
An oxidation catalyst comprising cerium oxide and a metal selected from gold and platinum, the oxidation catalyst is prepared by the cerium oxide and the metal sputtered from the target to the substrate is prepared, wherein said cerium oxide and the metal material in an argon gas atmosphere from at least one target-sputtering onto a substrate to form a dispersed metal atoms include cerium oxide layer. Prepared by the method specified by the Au-CeO2 and Pt-CeO2 catalysts.