The catalytic combustion of toluene over Ni–Mn mixed complex supported on industrial cordierite was investigated. The catalysts were prepared by the wet impregnation method and characterized by using the Brunauer Emmett Teller (BET), Scanning Electron Microscopy (SEM), X-ray diffraction (XRD), Transmission Electron Microscope (TEM) and X-ray fluorescence (XRF). The catalytic activity toward the complete oxidation of toluene to CO 2 and H 2 O strongly depended on the molar ratio of Ni/Mn, loading amount of Ni–Mn oxides, and calcination temperature. All the results above indicated that the Ni–Mn complex oxide catalyst calcined at 400°C with 0.5mol ratio of Ni/Mn, 10wt.% loading amounts, and showed the highest activity as complete oxidation of toluene.