The MCM-41 was synthesized using CTAB as a template by sonochemical method and it was charactherized by FTIR, XRD, SAA, and TEM. Potasium was impregnated onto the MCM-41 using potasium acetate salt solution with K+ concentrations of 0.80, 1.35, 1.86, and 2.49 wt.% to produce K2O(1), K2O(2), K2O(3), and K2O(4)/MCM-41 catalysts. The K2O/MCM-41 catalysts were then analyzed by ICP and SAA. Acitivity of catalysts were evaluated in the transesterification reaction of used cooking oil at 50, 60, and 70°C for 120 min. The MCM-41 showed characteristic peaks of 2θ = 2-3°C. The TEM images showed ordered pore distribution with a hexagonal shape. The MCM-41 and K2O(4)/MCM-41 have spesific surface area of 1282.33 and 225.81 m2/g with pore diameter of 30.49 and 30.12 Å, respectively. The highest conversion of methyl ester was obtained from transesterification at 70°C using K2O(4)/MCM-41 catalyst and it was about 79.80 wt.%. Catalyst lifetime of the K2O(4)/MCM-41 for transesterification of used cooking oil was about 15.41 h.