PURPOSE: To provide an oxidation catalyst which has decreased permeation resistance and permits the effective use of a catalytic material by depositing the catalytic material on specific glass fiber twisted yarn, winding the yarn to form a hollow body and further depositing the catalytic material thereon.

CONSTITUTION: Twisted yarn of glass fiber contg. ≥95% silica is stuck thereto with ≥1 kinds among alumina, silica, zirconica, titania or the like by an impregnation method or the like and is then wound by a suitable means to form a hollow body. Such hollow body is calcined and solidified and ≥1 kinds among catalytic materials such as platinum, palladium, rhodium, or the like are deposited thereon. The catalyst has smaller specific gravity and pressure drop and exhibits higher activity. The catalyst is used for removing CO, HC, etc. in the waste gas produced from a petroleum combustion apparatus.