To provide a catalyst for treating exhaust gases containing nitrogen monoxide, carbon monoxide and volatile organic compounds whose oxidation power has been enhanced without increasing the amount of precious metal supported thereon; a method for producing the same; and a method for treating exhaust gases. A catalyst for treating exhaust gases, including coat layers made up of a plurality of layers, an upper layer of which has an active component contained uniformly therein and a lower layer of which has no active component contained therein, can be obtained through the steps of: forming the lower layer by coating the surface of substrate with a slurry of a porous inorganic compound, followed by drying; and forming the upper layer, which is to be the top surface of the catalyst, by coating the surface of the lower layer with a slurry of a porous inorganic compound that has the active component composed of one or more precious metals supported thereon, followed by drying.