Abstract--Pillared structures with an interlayer opening of ~ 0.3 nm were obtained after successive heat treatments of the PILC precursor in reducing and oxidizing conditions. This precursor was prepared by reacting a Na+-montmorillonite with an intercalant containing A1 and Fe oxo-hydroxides (A1/Fe = 1). Powder X-ray diffraction, elemental analysis, 57Fe Mrssbauer spectroscopy, catalytic activity measurements and surface area data were used to characterize the samples. On the basis of M6ssbauer spectra taken at temperatures between 4.2 and 300 K, it is deduced that oxidizing steps produce A1 substituted maghemite which converts into A1 substituted magnetite upon reducing heat treatment. Firing the precursor in oxidizing atmosphere forms pillars of few nm in diameter. However, heating under reducing conditions yields pillars of smaller diameter. This later behaviour is maintained even after reheating the material in oxidizing atmosphere. From the temperature dependence of M6ssbauer spectra it is deduced that the diameter of the Fe oxide particles in the pillars is smaller than 10 nm.