AIPW(12)O(40) as a highly water tolerant Lewis acid is a suitable catalyst for the condensations in which water molecules generated in the process of the reaction, Therefore, efficient etherification of different classes of alcohols was performed using catalytic amounts of AIPW(12)O(40). Preparation of symmetrical dibenzyl ethers especially bis(4-nitrobenzyl)ether also proceeded well with high yields in the presence of catalytic amounts of AIPW(12)O(40). This compound acts as a heterogeneous, efficient and a reusable catalyst when used in aprotic organic solvents. (C) 2004 Elsevier B.V. All rights reserved.