Hydrotalcite-like materials containing apart from magnesium and aluminum also copper, cobalt, nickel, and iron were prepared by a co-precipitation method. Thermal transformations of hydrotalcite-like materials were studied by thermal analysis methods as well as XRD, UV-vis-DRS, and XPS measurements of the samples calcined at various temperatures (600, 700, and 800°C). Calcined hydrotalcites, especially those containing cobalt and copper, were found to be active and selective catalysts of N 2 O decomposition. It was shown that an increase in the calcination temperature significantly activated the Co-containing catalysts. Promotion of the samples with potassium resulted in activation of the hydrotalcite-based catalysts.