A cathode active material capable of obtaining a high capacity and capable of improving stability or low-temperature characteristics, a method of manufacturing the same, and a battery are provided. A cathode (21) includes a cathode active material including a lithium complex oxide including Li and at least one kind selected from the group consisting of Co, Ni and Mn, and P and at least one kind selected from the group consisting of Ni, Co, Mn, Fe, Al, Mg and Zn as coating elements on a surface of the lithium complex oxide. Preferably, the contents of the coating elements are higher on the surface of the cathode active material than those in the interior thereof, and decrease from the surface to the interior.