The invention relates to a catalyst and a preparation method for treating high-concentration organic wastewater. It is characterized in that it contains one or two active metal components of ruthenium, platinum, palladium, rhodium and gold, and its weight percentage is 0.05-0.5%; the weight percentage of the coating containing nano-titanium oxide is 1-15%, and it contains rare earth At least one of oxides of lanthanum, cerium or transition metals cobalt, nickel, bismuth, vanadium and manganese, the percentage by weight is 0.5-10%. The catalyst and preparation method of the present invention can reduce the precious metal content in the catalyst to 0.1-0.5%, which is equivalent to one-fourth to one-tenth of the aforementioned Japanese catalyst, can greatly reduce the cost, can maintain high activity, and has a long life, durable High temperature, high pressure, acid, alkali environment, no dissolution, can meet the requirements of industrial scale treatment.