IR spectroscopy of probe molecules (pyridine, 2,6-dimethylpyridine, and CO) as well as high-resolution solid state NMR and especially double-resonance experiments give a new insight into the acidic sites of amorphous silica alumina (ASA). ASA samples are heterogeneous compounds that contain a silica alumina mixed phase as well as aluminum clusters and pure silica zones. The distribution of various forms depends both on the preparation method and on the Si/Al ratio. Formation of mixed phase leads to the creation of acidic hydroxyl groups of various strength, up to that present in dealuminated HY zeolite. Detailed spectroscopic analyses show that these acidic OH groups correspond to the silanol groups located in close vicinity to an Al atom in tetrahedral environment. The strength of the acidity of the OH species of ASA could be modified both by the location of the vicinal Al atom on the surface or in the bulk and by the number of aluminum atoms in the vicinity of silanol group. Cogelification of high silica-containing ASA appears as the best mean to prepare homogeneous amorphous aluminosilicate, which exhibits the strongest Brønsted acidity.