MnxAlO mixed oxide catalysts derived from MnxAl-LDHs were prepared and tested for acetone catalytic oxidation. Detailed results indicated that the surface intrinsic and formed oxygen vacancies can induce the Mn-O bond of structural unit [MnO6] weakened. Subsequently, it can improve the redox properties of catalysts, and enhance the capacity of gaseous oxygen species dissociation and adsorption. Among them, Mn3AlO catalyst displayed the best catalytic performance for acetone oxidation (T90 = 164 °C) with the production of low amount of byproduct (<5 ppm) and high CO2 yield (>99%) producted. Additionally, the Mn3AlO catalyst can proceed consecutively for 12 h reaction without notable deactivation. Furthermore, in situ DRIFT and theoretical calculations methods was adopted to explore the reaction mechanism. And η1(O)(ads) (adsorption mode of acetone), CH2=C(CH3)=O(ads), O*, CH3CHO*, CH2O* and COO(ads) were considered as the main intermediate species and/or transient state during the reaction process. It was revealed that the acetone and oxygen molecules were activated by the dehydrogenation (α-H abstraction) and dissociation process over Mn3AlO catalyst, respectively, and then the intermediate specie, CH2C(CH3)O and O*, were produced, which was followed by the breaking of CC bonds to produce the CH3CHO* and CH2O* species. Finally, these species were attacked by dissociated oxygen (O*) and therefore further dehydrogenation occurred, form H2O and CO2 via the COO adsorbed species. Particularly, CC bond breaking was the main rate determining step for acetone oxidation.