Abstract.Zirconia (Zr02) and phosphate zirconia gels were obtained by the sol-gel process. It was used as a precursor to the zirconium n-butoxide in ethanol. The process took place instantly when different solutions containing the ion phosphate, like phosphoric acid and sodium acidic phosphate were added to the initial solution; a hydrolysis catalyst was not used. The samples were characterized by means of X-Ray powder diffraction, Infrared Spectroscopy (FTIR) and Textural Analysis BET. The addition of the phosphate ion produces an increase in the specific area of the samples. The X-Ray diffraction, shows that the tetragonal phase has been stabilized to low annealed temperatures and how the phosphate ion contributes to obtain a second phase, the monoclinic one.