A catalyst for purification of exhaust gases comprising: a support substrate; an active alumina coating layer comprising at least one of nickel oxide and cobalt oxide formed on the surface of the support substrate; a composite oxide comprising cerium oxide and zirconium oxide formed in the active alumina coating layer; and noble metal catalyst ingredients comprising at least one of platinum, palladium and rhodium loaded on the active alumina coating layer. The catalyst offers a decreased hydrogen sulfide H.sub.2 S emission and conversion ratios for hydrocarbon (HC), carbon monoxide (CO), and nitrogen oxides (NOx) equivalent to or superior to those of conventional catalysts.