The concept of functionally graded materials (FGMs) was originated in the research field of thermal barrier coatings. Continuous changes in the composition, grain size, porosity, etc., of these materials result in gradients in such properties as mechanical strength and thermal conductivity. In recent years, functionally graded structural composite materials have received increased attention as promising candidate materials to exhibit better mechanical and functional properties than homogeneous materials or simple composite materials. Therefore the research area of FGMs has been expending in the development of various structural and functional materials, such as cutting tools, photonic crystals, dielectric and piezoelectric ceramics, thermoelectric semiconductors, and biomaterials. We have developed functionally graded structural ceramic/metal composite materials for relaxation of thermal stress, functionally graded anti-oxidation coatings for carbon/carbon composites, and functionally graded dielectric ceramic composites to develop advanced dielectric ceramics with flat characteristics of dielectric constant in a wide temperature range. This paper introduces functionally graded coatings for C/C composites with superior oxidation resistance at high temperatures.