Fluoroboric acid supported on silica gel (HBF 4 -SiO 2 ) catalyzes efficiently the three component condensation of an aldehyde, a 1,3-dicarbonyl compound and urea or thiourea to afford the corresponding 3,4-dihydropyrimidin-2(1H)-ones and thiones in high yields. The ambient conditions, fast reaction rates, and excellent product yields are the important characteristics of this reaction.