Abstract: An exhaust gas purifying catalyst includes two catalyst layers containing a fire resistant inorganic compound carrying a catalyst component in an exhaust gas passage of a base material provided with the exhaust gas passage penetrating through the base material from the exhaust gas introduction port side to discharge port side, wherein each catalyst layer is formed by supporting the catalyst component on a different fire resistant inorganic compound, a catalyst layer extended from the exhaust gas introduction port side to the exhaust gas discharge port side and a catalyst layer extended from the exhaust gas discharge port side to the exhaust gas introduction port side are formed such that the catalyst layers are overlapped on each other and the exhaust gas introduction port side is coated only with one of the catalyst layers and the exhaust gas discharge port side is coated only with the other.