Bifunctional oxidative and acid catalysts have been prepared by incorporation of trivalent metal ions (Al3+, B3+, Fe3+, Ga3+) and titanium ion (Ti4+) together in the framework of zeolites [1]. The catalysts are active both in the oxidation reactions and in acid catalyzed reactions. Our group is developing the bifunctional oxidative-acidic catalysts using zeolite titanium silicalite, (TS-1) having Ti4+ as oxidative site and introducing metal oxides having acidity properties to the TS-1 framework. Sulfated zirconia has been paid much attention due to its significant catalytic activity in many hydrocarbon conversions [2]. The activity is mainly related to its acid properties. Some research groups have studied the structure and reactivity of zirconia-loaded on silica or alumina [3,4]. This work concentrates on the influence of the zirconium content to the acidity properties of the zirconium sulfate loaded TS-1.