A three-dimensional, mesoporous, silicate containing zirconium, Zr-TUD-1, was synthesized by a direct hydrothermal treatment method with triethanolamine as a complexing and templating reagent to ensure that zirconium was incorporated as isolated atoms. The mesoporosity of Zr-TUD-1 was confirmed by X-ray diffraction (XRD), N(2) sorption and high-resolution transmission electron micrograph (HR-TEM) studies. The nature and strength of the Lewis acid sites present in Zr-TUD-1 were evaluated by FTIR studies of pyridine adsorption and temperature-programmed desorption of ammonia. FTIR, X-ray photoelectron spectroscopic (XPS) and UV/Vis spectroscopic studies showed that, at Si/Zr ratios of 25 and higher, all the zirconium was tetrahedrally incorporated into the mesoporous framework, while at low Si/Zr ratios, a small part of the zirconium was present as ZrO(2) nanoparticles. Zr-TUD-1 is a Lewis acidic, stable and recyclable catalyst for the Meerwein-Ponndorf-Verley (MPV) reaction and for the Prins reaction.