PhosphateZrO2Si2O catalysts were synthesized by sol-gel method using tributyl phosphite, zirconium propoxide, and tetraethyl orthosilicate as precursors. They were characterized by N2 adsorption, 31P CP MAS NMR, and DRIFTS. At lower P content, monomeric phosphates were formed on the surface of the catalysts, which were mainly responsible for the isopropanol dehydration activity. At higher P content, polyphosphates were formed, and thus, the dehydration activity decreased. An optimum P content for dehydration activity was found to be at 10 mol%.Key words: sol-gel synthesis, ternary oxides, phosphate, acid catalyst, alcohol dehydration, 31P CP MAS NMR, N2 adsorption, DRIFTS.