The purpose of this study is to evaluate the emission reduction characteristics depending on the formation of the catalyst which influences the development of the diesel oxidation catalyst (DOC) suitable for small-sized diesel engines. We also attempted to suggest the feasibility of it as an after-treatment device. The reduction efficiency of DOC for CO and HC was proportional to the contents of precious metals, and the particulate matter (PM) has been reduced as much as 53∼59%. The reduction rate of soluble organic fraction (SOF) by DOC attachment revealed 100%. The composition of sulfate in PM increased from 3%, 7∼11% by installation of DOC. It is described that increase of sulfate contributed to the production of PM. This result also showed that the SOF and sulfate have trade-off relationship.