The invention discloses a catalyst for denitrating smoke at a low temperature and a production method and an application thereof, the catalyst consists of a main active component (A) and an assistant active component (B), wherein the main active component (A) is oxide of manganese, the assistant active component (B) is one or a plurality of metal oxides of cobalt, cerium, copper, iron, molybdenum, zinc and tin, and a mole ratio range of metal elements of the main active component (A) to the assistant active component (B) is that (A) : (B) is equal to 2:1 to 100:1. The catalyst provided by the invention is produced by the method of precipitation. The catalyst works at the low temperature of 120-200 DEG C, and works by directly adopting the waste heat of smoke at the low temperature in a coal-fired power plant, therefore the advantages of energy-saving and consumption-reducing are obvious; under a space velocity of 100,000h<-1>, a high efficiency of nitrogen oxide conversion rate is maintained, and a high activity is realized at the high space velocity. Compared with selective catalytic reduction (SCR) catalyst, the consumption of the catalyst provided by the invention is less with same treatment amount of smoke, and expenses on investment and maintenance are saved more.