The catalytic activities of nickel-based catalysts were estimated for oxidizing acetaldehyde of VOCs exhausted from industrial facilities. The catalysts were prepared by sol-gel methods of SiO2 and SiO2-TiO2 as a xerogel followed by impregnating Al2O3 powder with the nickel nitrate precursor. The crystalline structure and catalytic properties for the catalysts were investigated by use of BET surface area, X-ray diffraction (XRD), Xray photoelectron spectroscopy (XPS) and temperature programmed reduction (TPR) techniques. These results show that nickel oxide is transformed to NiAl2O4 spinel structure at the calcination temperature of 400 °C in response to the steps with after- and co-impregnation of Al2O3 powder in sol-gel process. The NiAl2O4 could suppress the oxidation reaction of acetaldehyde by catalysts. The NiO is better dispersed on SiO2-TiO2/Al2O3 support than SiO2/Al2O3 and SiO2-TiO2-Al2O3 supports. From the testing results of catalytic activities for oxidation of acetaldehyde, Catalysts showed a big difference in conversion efficiencies with the way of the preparation of catalysts and the loading weight of nickel. The catalyst of 8 wt.% Ni/TiO2-SiO2/Al2O3 showed the best conversion efficiency on acetaldehyde oxidation with 100% conversion efficiency at 350 °C.