Catalysts based on Zr-O material were prepared from zirconium oxychloride and zirconium oxynitrate with ultrasonication. The deposited Zr-O materials were not detected by XRD because of amorphous phase of an oxygen deficient type zirconia. The obtained zirconia based composite showed higher catalytic performance for oxygen addition activity than Pd based composite for the combustion of carbon. However, the obtained zirconia based composite showed the less catalytic performance for dehydrogenation reaction activity than Pd based composite for the combustion of methane. This zirconia based catalyst is expected to use for the electrode material of the fuel cell that needs restraint of the carbon deposition. (C)2014 The Ceramic Society of Japan. All rights reserved.