TECHNOLOGY FOCUS - ELECTRICAL POWER AND ENERGY - Preferred Components: The cathode and the anode each contain a catalyst layer and a gas diffusion layer, in which the anode comprises (I). Preferred Method: The heating increase rate of the first and second heat-treatment process is 3-7 degrees C/minute. The pH for loading particles of the catalyst on the catalyst support is adjusted to 10-14. The pH of the final resultant solution is adjusted to 1-5.    TECHNOLOGY FOCUS - INORGANIC CHEMISTRY - Preparation (Claimed): Preparation of (I) comprises: dissolving each of a Pt catalyst precursor, a Ru catalyst precursor, and a tin catalyst precursor in separate portions of a first solvent, and mixing the solutions of the precursors; dispersing the catalyst support in a second solvent; mixing the metal salt precursor solution and the catalyst support solution; adjusting the pH of the resultant mixture in a basic direction; initially heat treating the resultant at 50-70 degrees C; then heat treating the resultant at 125-160 degrees C; adjusting the pH of the resultant in an acidic direction; and isolating and washing the supported catalyst. Preferred Components: (I) further comprises a support on which the Pt/Ru alloy and the tin(II) oxide or tin(IV) oxide are loaded, in which the support is present at 50-90 parts by weight. The molar ratio of Pt to Ru is 3-15:1, preferably 4-14:1 in the Pt/Ru alloy. The main peak of (I) is observed at a Bragg (2 theta ) angle of 30-50 degrees when copper K alpha X-rays having a wavelength of 1.541 nm are the radiation source. The molar ratio of the Pt/Ru alloy to the tin(II) oxide or tin(IV) oxide is 3:1. EXAMPLE - Dihydrogen hexachloroplatinate (IV) hydrate, tin chloride and ruthenium(III) chloride hydrate were completely dissolved in ethylene glycol (50 ml), and stirred to form a metal salt solution. Carbon black support (0.370 g) was dispersed in ethylene glycol (100 ml) and stirred to form catalyst support solution. The catalyst support solution was added to the metal salt solution, and the pH of the mixture was adjusted to 13 using sodium hydroxide solution. The resultant was first heated to 60 degrees C over 30 minutes, then heated to 140 degrees C over 30 minutes. The temperature was maintained for 2 hours and worked up to give an ethanol oxidation catalyst.