Zirconium oxide superacids with different sulphate ion contents were prepared from Zr(SO4)2 using urea as precipitating agent. These oxides were subjected to different heating temperatures. Characterization was carried out by means of infrared spectroscopy, X-ray diffraction and nitrogen adsorption studies. The surface acidity was determined by the method described by Boehm [1]. Infrared results confirmed the presence of the sulphate ions and suggested the gradual lowering through heat-treatment of the symmetry of the sulphate ions by complex formation. Surface acidity was favored when the sulphate ions were in a bidentate state of ligation. The latter ligands seemed in turn to be stabilized by water. The strongest acidity was displayed in systems where a high concentration of bidentated sulphate ions was present in conjunction with high surface areas and micropore volumes.
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