Formaldehyde is a dangerous chemical present in many industrial waste gases. It can be recovered via catalytic processes; however, many of these require costly precious metals operating under limited reaction temperatures, making their industrialization difficult. This paper proposes a novel method of formaldehyde recovery. A sulfonation catalyst is used to promote a condensation reaction of methanol and formaldehyde to form methylal. Hence, a valuable chemical product is obtained while removing formaldehyde. A series of Al2O3-xSO3H catalysts were designed and the effects of surface acidity and hydroxyl groups on catalytic activity were explored by varying the activation temperature and sulfonation ratio. At an activation temperature of 60 °C, the yield of formaldehyde reaches 78.62% and the selectivity to methylal reaches 80.11%. This recovery rate is much higher than those reported in other studies. Through a series of characterizations, it was found that when the content of –SO3H groups is low, the hydroxyl content increases, which provides more activation centers for the formation of by-product formic acid from formaldehyde, and for the dehydration and condensation of formic acid and methanol to form methyl formate. At the same time, when the content of –SO3H groups is too high, side reactions of methanol and formaldehyde occur preferentially. Therefore, the synergistic effect of the contents of –SO3H and hydroxyl groups is the fundamental cause of the excellent catalytic performance. Based on in-situ infrared research, a possible mechanism of the reaction between methanol and formaldehyde on sulfonated silica gel is proposed, which also verifies the characterization of the catalyst. This research presents new possibilities for solving the problem of formaldehyde pollution.