The present invention provides a process for preparing the catalyst and capable of high yields in the epoxy compound is prepared moreover improve the utilization efficiency of the oxidizing agent. A catalyst for producing an epoxy compound is oxidized with an oxidizing agent a compound having at least one ethylenic double bond, having three defective structure and / or site of two defects, the catalyst, heteroatoms and is silicon, heteropolyoxometalate anion having a poly atom and (A1), vanadium, tantalum, niobium, antimony, bismuth, chromium, molybdenum, selenium, tellurium, rhenium, cobalt, nickel, ruthenium, rhodium, palladium, and and is at least one element selected from the group consisting of osmium, platinum, iridium, silver, gold, zinc, aluminum, gallium, indium, scandium, yttrium, titanium, zirconium, hafnium, germanium, lanthanides and tin, It is a catalyst for producing an epoxy compound and a (E1) element different poly atom.
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