Mesoporous silica material MCM-41 was functionalized with boron tri-ethoxide (B(OEt) 3) groups by the grafting method and denoted as 'B(OEt) 3-MCM-41'. With the use of TEM, X-ray diffraction, highresolution thermogravimetry (TGA) and N 2 adsorption-desorption isotherms, it was shown that the initial hexagonal structure, the high specific surface area, and porosity are retained in the functionalized material. 29 Si NMR-and 11 B NMR-spectroscopies revealed that the surface of MCM-41 consists of boron alkoxide species. The Meerwein-Ponndorf-Verley (MPV) reduction of crotonaldehyde to but-2-en-1-ol was conducted in the presence of B(OEt) 3-MCM-41 catalyst. MPV reduction of crotonaldehyde also showed that functionalization leads to the creation of Lewis acidic sites. A combination of mesoporous structure with Lewis acidic properties makes the MCM-41 functionalized with boron tri-ethoxide groups, useful as solid Lewis acid catalysts.