We present the catalog of high Galactic-latitude ($|b|>10^{circ}$) X-ray sources detected in the first 37-month data of Monitor of All-sky X-ray Image (MAXI) / Gas Slit Camera (GSC). To achieve the best sensitivity, we develop a background model of the GSC that well reproduces the data based on the detailed on-board calibration. Source detection is performed through image fit with the Poisson likelihood algorithm. The catalog contains 500 objects detected in the 4--10 keV band with significance of $s_{rm D, 4-10 keV} geq 7$. The limiting sensitivity is $approx 7.5times10^{-12}$ ergs cm$^{-2}$ s$^{-1}$ ($approx 0.6$ mCrab) in the 4--10 keV band for 50% of the survey area, which is the highest ever achieved as an all-sky survey mission covering this energy band. We summarize the statistical properties of the catalog and results from cross matching with the Swift/BAT 70-month catalog, the meta-catalog of X-ray detected clusters of galaxies, and the MAXI/GSC 7-month catalog. Our catalog lists the source name (2MAXI), position and its error, detection significances and fluxes in the 4--10 keV and 3--4 keV bands, their hardness ratio, and basic information of the likely counterpart available for 296 sources.
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