The heterogeneous 12-tungstophosphoric acid (HPW) catalyst is becoming important in industrial processes for example in esterification reaction. A novel solid acid catalyst of HPW entrapped on mesoporous silica was synthesized by sol gel technique. Neutral template dodecylamine was introduced to obtain mesopores structure catalyst. The physical and chemical properties of the catalyst were characterized by XRD, nitrogen sorption and FTIR. In conclusion, this new type of mesoporous solid acid catalyst is a very promising heterogeneous acid catalyst for esterification reaction involving bulky molecules such as fatty acid.