The　density　functional　theory　and　slab　models　have　been　applied　to　investigate　the　adsorption　and　dissociation　of　N2O　on　perfect　t-ZrO2(101)　and　Cu/t-ZrO2(101)　surfaces.　The　results　indicated　that　N2O　adsorption　on　the　ZrO2(101)　surface　is　physical　adsorption.　The　first　of　sub-surface　oxygen　site　is　the　most　stable　adsorption　site　for　the　Cu/ZrO2(101)　surface,　and　when　the　coverage　is　0.25　ML,　the　most　stable　models　were　obtained　with　adsorption　energy　of　155.8　kJ/mol.　The　adsorption　of　N2O　on　the　Cu/t-ZrO2(101)　surface　by　O-end　is　weak　physical　adsorption,　and　the　N-end　and　parallel　adsorption　energy　is　121.6　and　66.8　kJ/mol,　respectively.　Vibrational　frequency　and　the　Mulliken　population　were　calculated,　and　the　results　indicated　that　the　symmetric　and　antisymmetric　vibrational　frequencies　are　red-shifted　and　the　charge　transfers　from　Cu/t-ZrO2(101)　to　N2O　after　adsorption.　The　N-end　and　parallel　dissociation　process　were　considered　and　the　parallel　dissociation　process　is　more　feasible.