The catalytic oxidation of toluene in low concentration was investigated over manganese oxide/$gamma$-A1$_{2}$O$_{3}$ catalysts. As increased manganese loading, the conversion of toluene increased at a lower temperature. The 18.2wt$\%$ Mn/$gamma$-Al$_{2}$O$_{3}$ appeared to be the most active catalyst. XRD results indicated that most of the catalysts exist as MnO$_{2}$ and Mn$_{2}$O$_{3}$ crystalline phase. After the reaction, the used and the fresh catalysts were characterized by XPS. For the used catalyst, a prominent feature has increased. TPR profiles of 18.2 wt$\%$ Mn/$gamma$-Al$_{2}$O$_{3}$ changed significantly as the manganese loading increased at a lower temperature.