The invention relates to an efficient nanocatalyst Au-VSB-5 for CO catalytic oxidation. In the method, inorganic chloride salt and phosphoric acid are taken as raw materials, organic amine is taken as a template agent, and water is taken as a solvent, the inorganic chloride salt, the phosphoric acid, the organic amine and the water are synthesized into a nano-pore nickel phosphate nanocrystal. The water solution of golden inorganic salts with different concentrations is prepared and the synthesized nano-pore nickel phosphate nanocrystal powder is placed into the prepared golden inorganic saltsolution. Under the condition of steady stir in an intermediate speed mode, golden particles are introduced into a pore canal, deionized water is used for removing gold ions which do not enter the pore canal and drying is conducted at room temperature. The dried powder sample is reduced by the mixed gas of the hydrogen and the nitrogen to obtain the composite material with even size and obvious quantum effect, wherein the nano-Au is carried in a nano-pore canal. The nano-pore nickel phosphate powder carrying the nano-Au is placed in a quartz tube and CO catalytic oxidation is performed by taking O2 as an oxidizing agent and He as a carrier gas, and carrying out temperature programming, thus complete conversion of the CO can be realized at the lower temperature.