This paper summarizes the latest research results on materials for the treatment of methane, an important greenhouse gas, and toluene, a volatile organic compound gas, as well as the utilization of these resources over the past two years. These materials include adsorption materials, catalytic oxidation materials, hydrogen-reforming catalytic materials and non-oxidative coupling catalytic materials for methane, and adsorption materials, catalytic oxidation materials, chemical cycle reforming catalytic materials, and degradation catalytic materials for toluene. This paper provides a comprehensive review of these research results from a general point of view and provides an outlook on the treatment of these two gases and materials for resource utilization.