A series of manganese oxide molecular sieve (OR IS) materials has been successfully synthesized. Doping some divalent cations and first row transition metal ions such as Mg2+, Ni2+, Cu2+, Co2+, and Fe3+ into the framework of OMS materials to form [M]-OMS materials was also done. The catalytic activities of [M]-OMS materials and commercial MnO2 for H2O2 decomposition were studied. The experimental results show an activity order sequence as follows : most of [M]-OMS materials > commercial MnO2; [M]-OMS-2 > [M]-OMS-1; and among [M]-OMS-2 samples, [Ni]-OMS-2 > [Cu]-OMS-2> [Fe]-OMS-2 > [Co]-OMS- > [Mg]-OMS-2. The kinetics and a mechanism of H2O2 catalytic decomposition over [M]-OMS materials were studied and proposed, as well.