The invention discloses layered manganese oxide with water resistance and sulfur poisoning resistance and a preparation method and application thereof, and belongs to the technical field of catalyticmaterials. The preparation method comprises the following steps: adding a KMnO4 solution into chain alcohol, or adding chain alcohol into a KMnO4 solution, and then reacting at the condition of 10-38DEG C for 6-48 h; and filtering after the reaction, washing a precipitate and drying to obtain layered manganese oxide. The carbon atom number of the chain alcohol is less than or equal to 4; and theraw materials are continuously stirred or vibrated during the addition process and the reaction process. The chain alcohol is preferably methanol or ethanol. When applied to catalytic combustion of volatile organic compounds, the prepared layered manganese oxide has advantages of high specific surface area, high catalytic activity, strong catalytic stability, excellent water resistance, sulfur poisoning resistance and the like.