A series of supported phosphotungstic acid (H3PW12O40, HPW) catalysts, including HPW/β, HPW/Sn-β, HPW/H-Y, HPW/H-ZSM-5, HPW/USY, HPW/ReUSY, and HPW/SBA-15, were prepared using an impregnation method for alcoholysis of fructose to ethyl levulinate in ethanol. Among these catalysts, HPW/H-ZSM-5 showed the highest catalytic activity, and the yield of ethyl levulinate from fructose increased with increasing phosphotungstic acid loading. The yield of ethyl levulinate reached 43.1% at 160 °C for 2 h over 20 wt.% HPW/H-ZSM-5, and the solid catalyst could be reused at least three times. EL yields of 19.1%, 27.3%, 37.4%, and 8.7% could be obtained from glucose, sucrose, inulin, and cellulose, respectively. Furthermore, the catalysts were characterized by BET surface area, X-ray diffraction, Fourier transform infrared spectroscopy, and X-ray photoelectron spectroscopy. HPW/H-ZSM-5 showed good catalytic activity for the direct production of ethyl levulinate from fructose.