The effect of type of precursor on the characteristics of alumina powders prepared via urea formaldehyde resin formation is demonstrated through the introduction of three different Al3+ precursors. An Al ester (aluminum acetate), and two inorganic salts aluminum sulphate and aluminum phosphate hydrate, were added during resin formation. The resins and the powders after burning out of the organic part were studied by FTIR, TG and XRD. The results obtained showed that the precursors behaved differently. The Al ester did not participate in the cross linking reaction of the resin. The alumina powder obtained was the result of the combustion of the ester. While the All, from the other two precursors participated in the structure of the resin. The sulphate precursor gave alumina powder with crystallite size 26.96 and 29.78 nm at 1200 and 1400 degrees C, respectively. The Al3+ and the PO43- participated in the resin structure, but reunite after burning out of the organic part to give AlPO4 as main product plus alpha-alumina. (C) 2008 Elsevier B.V. All rights reserved.