Using　vacuum　impregnation　technology　under　the　assistance　of　ultrasonic　waves,　three-dimensional　(3D)　ordered　mesoporous,　wormhole-like　mesoporous　structural　MnO2　was　synthesized　from　a　metal　source　of　manganous　nitrate　by　using　a　three-dimensional　ordered　mesoporous　molecular　sieve　KIT-6　as　the　template　agent　while　using　ethanol　as　a　solvent.　The　physical　properties　of　the　material　are　characterized　by　means　of　X-ray　diffraction　(XRD),　transmission　electron　microscopy　(TEM),　high　resolution　transmission　electron　microscopy　(HRTEM),　selected　area　electron　diffraction　(SAED),　N-2　Adsorption-Desorption,　and　Fourier　transform-infrared　spectroscopy　(FT-IR).　Its　catalytic　performance　was　evaluated　by　the　method　of　hydrogen　temperature-programmed　reduction　(H-2-TPR)　and　the　exhaustive　oxidation　of　toluene　and　CO.　It　has　been　determined　from　the　study　that　the　prepared　three-dimensional　ordered　mesoporous　MnO2　has　a　tetragonal　structure　and　a　specific　surface　area　of　194　m(2)/g;　at　the　conversion　rates　of　50%,　90%　and　100%,　toluene　has　an　ignition　temperatures　of　203　degrees　C,　215　degrees　C　and　225　degrees　C,　respectively,　and　CO　has　an　ignition　temperatures　of　114　degrees　C,　158　degrees　C　and　180　degrees　C,　respectively.　The　excellent　catalytic　performance　of　3D-MnO2　has　a　close　relationship　to　its　large　specific　surface　area,　good　reducibility　at　low　temperature,　and　high-quality　three-dimensional　ordered　mesoporous　structure.