Low temperature benzene oxidation in the presence of ozone on MnOx/MCM-41 catalysts has been studied. MnOx/MCM-41 catalysts were prepared from two different precursors, Mn(NO3)2 and Mn(CH3COO)2, and these samples were characterized by N2 sorption, X-ray diffraction, X-ray photoelectron spectroscopy and temperature programmed reduction. The characterization results showed that the MnOx/MCM-41 prepared from Mn(CH3COO)2 had higher oxygen mobility and dispersion than the MnOx/MCM-41 from Mn(NO3)2. As a result, the MnOx/MCM-41 obtained from Mn(CH3COO)2 showed higher catalytic activity for the oxidation of benzene using ozone; however, without ozone, the catalytic activity was negligible.