In this study, we fabricated magnetite coated on a cordierite honeycomb which has complex shape by ultrasound-enhanced ferrite plating. The effects of the plating condition on the formation of the magnetite and its microstructure were investigated. The magnetite coated on the honeycomb became an oxygen-deficient ferrite by H$_2$ gas reduction, then the effects of the molar concentrations of ammonium acetate for $CO_2$ gas decomposition have been studied. As the molar concentration of a pH buffer($CH_3$COONH$_4$, 0.1946∼0.3892 M) solution increased, the average particle size increased about 200∼250 nm. The magnetite coated on the honeycomb was reduced by H$_2$ gas for 2 h at 30$0^{circ}C$. The inner pressure change in the cell began to occur at 315∼34$0^{circ}C$. The H$_2$-Reduced magnetite coated on the honeycomb at 35$0^{circ}C$ contained an oxygen deficient magnetite and $alpha$-Fe phase. The thermogravimetric analysis with H$_2$ reduction and $CO_2$ decomposition were carried out with the magnetite coated on the honeycomb. A weight loss in process of H$_2$ reduction occurred between 32$0^{circ}C$ and 34$0^{circ}C$, while a weight gain was observed during the $CO_2$ decomposition.