Simultaneous doping effects of Gd₂O₃ and Pt on Ni/MgO (Im-LPO) catalysts for internal steam reforming in molten carbonate fuel cell (MCFC) were studied. The precursors of the catalysts were pewpawed by impregnation - liquid phase oxidation method. After heat treatment under hydrogen atmosphere at 650℃, Gd and Pt species existed as Gd₂O₃ and metallic form, respectively. The Pt-Ni/Gd₂O₃-MgO catalysts exhibited higher activity for steam reforming of mathane and higher dispersion than those prepared by other methods. No losses of Pt, Gd, Ni, and Mg species were observed during the preparations.