Abstract: A decomposing catalyst for decomposing perfluorinated compound, carbon hydrofluoride, perchloro-carbon and carbon hydrochloride gas compounds as well as a method of producing the catalyst, the catalyst contains at least high temperature durable carrier with large surface areas and effectively decomposed components; the effectively decomposed components further includes transitional metal compounds, precious metals and phosphate. The above materials are mixed, granulated, sintered, immersed in solution and dried to form the decomposing catalyst able to decompose gaseous perfluorinated compound and fluorochloro-compounds. The method particularly suits decomposing perfluorinated compound, carbon hydrofluoride, perchloro-carbon and carbon hydrochloride gases exhausted from the processes of dry etch and chemical vapor deposition (CVD) in producing semiconductors and liquid crystal panels.