Zirconium-containing mesoporous molecular sieve SO42-/Zr-MCM-41 was synthesized for catalyst in synthesis of tributyl citrate. The structure was characterized by XRD, N2 Ad/De isotherms and FT-IR. The results indicated that the solid acids show good catalytic performance and are reusable. Under optimum conditions and using SO42-/Zr-MCM-41 as catalyst, the conversion of citric acid was 95%. After easy separation of the products from the solid acid catalyst, it could be reused three times and gave a conversion of citric acid not less than 92%. The structure of tributyl citrate was characterized by FT-IR and 1H-NMR.