A process for preparing a methane oxidation catalyst comprising the following steps: a.) calcining a non-modified zirconia precursor at a temperature in the range of from 675 to 1050°C thereby obtaining tetragonal zirconia wherein the weight ratio of tetragonal zirconia to monoclinic zirconia, if any is present, is greater than 31:1, and wherein non-modified zirconia precursor is a zirconia or a zirconium-comprising compound that has not been modified or doped with another element or compound during the methane oxidation catalyst manufacturing process and wherein the non-modified zirconia precursor is not sulfated and not tungsten-modified; b.) conducting a mechanochemical treatment on the zirconia obtained from step a.) thereby obtaining zirconia comprising tetragonal zirconia and monoclinic zirconia wherein the weight ratio of tetragonal zirconia to monoclinic zirconia is in the range of from 1:1 to 31:1, wherein the weight ratio of tetragonal zirconia to monoclinic zirconia in the range from 1:1 to 31:1 corresponds to an XRD signal intensity ratio of signal intensity at 2θ = 30.1° (characteristic for tetragonal zirconia) to the signal intensity at 2θ = 28.1° (characteristic for monoclinic zirconia) in the range of from 0.8:1 to 12.5:1; c.) impregnating the zirconia obtained from step b.) with a noble metal precursor-comprising impregnation solution, wherein the noble metal is selected from the group consisting of palladium, platinum, ruthenium, rhodium, osmium and iridium; d.) drying the wet noble metal-impregnated zirconia at a temperature of no more than 120°C; and e.) calcining the dried noble metal-impregnated zirconia at a temperature in the range of from 400 to 650°C wherein the mechanochemical treatment is selected from the group consisting of grinding, compressing, crushing, and milling. a.) calcining a non-modified zirconia precursor at a temperature in the range of from 675 to 1050°C thereby obtaining tetragonal zirconia wherein the weight ratio of tetragonal zirconia to monoclinic zirconia, if any is present, is greater than 31:1, and wherein non-modified zirconia precursor is a zirconia or a zirconium-comprising compound that has not been modified or doped with another element or compound during the methane oxidation catalyst manufacturing process and wherein the non-modified zirconia precursor is not sulfated and not tungsten-modified; b.) conducting a mechanochemical treatment on the zirconia obtained from step a.) thereby obtaining zirconia comprising tetragonal zirconia and monoclinic zirconia wherein the weight ratio of tetragonal zirconia to monoclinic zirconia is in the range of from 1:1 to 31:1, wherein the weight ratio of tetragonal zirconia to monoclinic zirconia in the range from 1:1 to 31:1 corresponds to an XRD signal intensity ratio of signal intensity at 2θ = 30.1° (characteristic for tetragonal zirconia) to the signal intensity at 2θ = 28.1° (characteristic for monoclinic zirconia) in the range of from 0.8:1 to 12.5:1; c.) impregnating the zirconia obtained from step b.) with a noble metal precursor-comprising impregnation solution, wherein the noble metal is selected from the group consisting of palladium, platinum, ruthenium, rhodium, osmium and iridium; d.) drying the wet noble metal-impregnated zirconia at a temperature of no more than 120°C; and e.) calcining the dried noble metal-impregnated zirconia at a temperature in the range of from 400 to 650°C <EOS>