NOVELTY - Glucose solution is added to solution of thiourea, and hydrochloric acid is dripped, stirred and reacted, to obtain glucose-thiourea prepolymer solution. Suspension containing aqueous solution of transition metal salt and calcium carbonate nanopowder is added to glucose-thiourea prepolymer solution, heated, spray dried, carbonized and milled, to obtain black powder. Hydrochloric acid is added to black powder, stirred and dried, to obtain sulfur, nitrogen and transition metal element-containing macroporous carbon oxidation catalyst.    USE - Preparation of sulfur, nitrogen and transition metal element-containing macroporous carbon oxidation catalyst used for fuel cell and cathode for air battery.    ADVANTAGE - The method enables preparation of sulfur, nitrogen and transition metal element-containing macroporous carbon oxidation catalyst having large specific surface area, and excellent conductivity and catalytic activity by economical method.    DETAILED DESCRIPTION - 3.96 g Glucose is heated at 40 degrees C and dissolved in 3 mL deionized water to obtain glucose solution. 1.52-9.12 g Thiourea is heated at 40 degrees C and dissolved in 4-12 mL deionized water, to obtain thiourea solution. Glucose solution is added to solution of thiourea such that the mass ratio of glucose and thiourea is 1:0.38-2.3. The mixture is placed in water bath at 85 degrees C, and 0.5 mL hydrochloric acid is dripped, stirred, reacted for 45 minutes and the viscosity of liquid is increased and color of liquid changes from colorless to light yellow to orange through red. 40 mL Deionized water is added to mixture and polymerization is terminated. The mixture is cooled, to obtain glucose-thiourea prepolymer solution. 30 mL 0.1-1 mM Aqueous solution of transition metal salt and 5 g calcium carbonate nanopowder are uniformly dispersed, to obtain suspension. Suspension is added to glucose-thiourea prepolymer solution, heated and stirred at 85 degrees C in water bath and spray dried for 50 minutes, to obtain catalyst precursor. The catalyst precursor is heated from room temperature to 160 degrees C and heating rate of 10 degrees C/minute under nitrogen atmosphere for 2 hours, heated at 900 degrees C and heating rate of 10 degrees C/minute for 2 hours, carbonized, cooled and milled, to obtain black powder. 50 mL 10 wt.% Hydrochloric acid is added to black powder and stirred for 2 hours to remove template, rinsed with deionized water and dried, to obtain sulfur, nitrogen and transition metal element-containing macroporous carbon oxidation catalyst.