An exhaust gas purifying apparatus is provided for efficiently purifying particulate matter discharged from an internal combustion engine at a lower exhaust gas temperature by adequately disposing of the absorbent material for absorbing hydrocarbon, the combustion catalyst for hydrocarbon, and the combustion catalyst for particulate matter. The exhaust gas purifying apparatus disposed in an exhaust gas path of the internal combustion engine for purifying particulate matter in exhaust gas discharged from the internal combustion engine, includes a particulate filter, wherein the particulate filter has a porous wall; a first layer formed on a surface of the porous wall, including an absorbent material for absorbing hydrocarbon contained in exhaust gas; and a second layer formed on a surface of the first layer, containing a combustion catalyst for the particulate matter and a combustion catalyst for the hydrocarbon.