The new concept oxidation for diesel engine has been developed. It has been designed to use under circumstances of the "dry condition" of exhausted emission, which indicates low soluble organics and high dry soot concentration under high exhaust gas temperature. For the reliability and performance of catalysts in dry condition, several design concepts were established. First of all, extremely low sulfate formation on catalyst at high temperature conditions, and an improved soluble organic burning characteristics was required. A minimization of deposition of the particulate component, especially sulfate, was obtained from the adjustment of washcoat loading and material property. Six different types of catalysts have been prepared and tested in a laboratory. Diesel vehicle test showed the possibility that soluble organic could be removed mostly with minimal sulfate formation.