“…Heterogeneous catalysts offer several advantages over homogeneous systems with respect to easy recovery and recycling of catalysts as well as the minimization of undesired toxic wastes. In this framework, several metal oxides and supported systems including YO2-ZrO2 [22], ZnO [23], transition metal oxides [24], montmorillonites [25], HClO4-SiO2 [26], H2SO4-SiO2 [27], AlPW12O40 [28], zeolites [29], Nafion-H [30], HBF4-SiO2 [31], KF-Al2O3 [32], MoO3-Al2O3 [33], NaHSO4-SiO2 [34], sulphated zirconia [35] and (NH4)2.5H0.5PW12O40 [36] [TMBSA][HSO4] ionic liquid [37], silica-bonded cobalt(II) salen [38], and silica-bonded N-propyl sulfamic acid and S-propyl sulfuric acid [39,40] have been used as heterogeneous catalysts for the acetylation of alcohols and phenols. However, each of these methods has advantages and limitations.…”