Heterogeneous acid catalyst comprising 12-tungstophosphoric acid and MCM-41 was synthesized and characterized by surface area measurement (BET method), X-ray diffraction (XRD) and solid state P-31 MAS-NMR. The catalytic activity was evaluated for esterification of fatty acid, lauric acid with 1-butanol. Influence of various reaction parameters such as catalyst concentration, acid/alcohol molar ratio and reaction time were studied to optimize the conditions for maximum yields. Also the catalyst was recovered and reused up to four cycles. A study on the kinetic behaviour was carried out by classical method and it was found that esterification of lauric acid follows second order rate law. The influence of temperature on rate constant was also studied and the activation energy was found to be 78 kJ mol (1). (C) 2012 Elsevier Ltd. All rights reserved.