The composite oxide and the composite oxide carrier are manufactured by the precursor forming step and firing step. The precursor forming step includes high speed mixing means. The composite oxide catalyst is obtained by preparing a composite of catalytic components simultaneously with the formation of the precursor of composite oxide in the step of forming the precursor of composite oxide. The composite oxide and the composite oxide carrier are composed of a composite oxide in which at least one of cerium and zirconium, and aluminium disperse with extremely high homogeneity. With this structure, the heat resistance of the carrier is improved and consequently, enlargement of particles of the composite oxide defining the carrier, and sintering of adjacent particles of the composite oxide can be restrained, whereby the catalyst using the composite oxide carrier in accordance with the present invention is excellent in heat resistance. With the present invention, the carrier is not limited to a general catalyst carrier. The carrier may be interpreted to indicate general formed bodies. For example, the carrier with the present invention can be also used as materials for sensors and electrodes, optical materials, semiconductors and structure materials. Furthermore, the carrier can be used for a three-way catalyst, NOx catalyst or oxidation catalyst or a part thereof, and a promoter.