The invention relates to a catalyst which is used for selecting hydroxymethyl in catalytic phenolic compound to be oxidized into aldehyde group and the preparation method thereof, in particular to a supported catalyst used in vanillin (3-methoxy-4-hydroxy benzaldehyde) compounded by 3-methoxy-4-hydroxy benzalcohol and 3-ethoxy-4-hydroxy benzalcohol and ethyl vanillin (3-methoxy-4-hydroxy benzaldehyde) and the preparation method thereof. The catalyst of the invention with one or more transition metal oxides as active components, which comprises cobalt, molybdenum, aluminum, silver, iron, copper, manganese, nickel, zinc and other oxides; one or more rare earth elements are added to be cocatalysts which comprise praseodymium, lanthanum, scandium, cerium, neodymium, etc., one or more composite materials among alumina, silicon dioxide, titanium dioxide, activated carbon are as carriers. Under the function of the catalyst, 3-methoxy-4-hydroxy benzalcohol can choose to be oxidized into vanillin. After 3-methoxy-4-hydroxy benzalcohol reacts under a temperature of 70 DEG C for 4h, the conversion rate of the 3-methoxy-4-hydroxy benzalcohol is up to 95.4 percent, and the yield rate of vanillin is 83.0 percent. The catalyst has the advantages of low cost, easy separation and recycling use after reaction, simple post-processing, low amount of by-products, friendly environment and wide prospect of industrialization application.