Abstract: Sol-gel method was used in experiment and SO<SUB>4</SUB><SUP>2-</SUP>/ZrO<SUB>2</SUB> was introduced during synthesis process of mesoporous molecular sieve SBA-15.SO<SUB>4</SUB><SUP>2-</SUP>/ZrO<SUB>2</SUB>-SBA-15 mesoporous solid acid catalyst was synthesized with SBA-15 as supporter and with SO<SUB>4</SUB><SUP>2-</SUP>/ZrO<SUB>2</SUB> as active constituent.With the synthesis of n-butyl acetate as probe reaction,influences of synthesis conditions for SO<SUB>4</SUB><SUP>2-</SUP>/ZrO<SUB>2</SUB>and supported SO<SUB>4</SUB><SUP>2-</SUP>/ZrO<SUB>2</SUB>-SBA-15 catalyst on catalytic activity were investigated.Synthesis conditions of catalyst were confirmed as follows: m(template)∶m(deionized water)∶m(HCl,mass fraction of 36%)∶m(tetraethyl orthosilicate)∶m(ZrOCl<SUB>2</SUB>·8H<SUB>2</SUB>O)= 4.0∶98.0∶25.1∶8.48∶5.6;stirring temperature was 40 ℃;added silica source at first,then added ZrOCl<SUB>2</SUB>·8H<SUB>2</SUB>O after stirring for 20 h;calcination temperature was 650 ℃;and concentration of sulfuric acid was 3 mol/L.In synthesis process of supported catalyst the optimum pH value should be at 9~10 after adding ammonia and the catalyst that introducing supper acid in systhesis process of mesoporous molecular sieve had the best catalytic activity.