A mesoporous molecular sieve Al MCM 41 was synthesized directly by hydrothermal method.In this process,crystallization was controlled at 145?℃ and 24~28?h.Al MCM 41 was disposed by different ways to prepare SO 2- 4 Al MCM 41.SO 2- 4 Al MCM 41was characterized by XRD,BET and FT IR measurements.The results show that the skeleton of mesoporous molecular sieves has not been destroyed and the crystallinity was improved.By FT IR,it was proved that SO 2- 4 has been incorporated within the skeleton.SO 2- 4 Al MCM 41 was used as catalysts in the reaction of synthesizing terpinyl acetate.The results showed that SO 2- 4 Al MCM 41 synthesized by using 0.25?mol/L H 2 SO 4 to infuse calcined Al MCM 41 had the highest catalytic activity.