FT-IR spectroscopy has been used to study the adsorption and decomposition of nitrous oxide on zirconia nanoparticles. The room temperature IR spectrum of adsorbed nitrous oxide is characterized by two intense absorption bands corresponding to the symmetric stretch and asymmetric stretch that are shifted by approximately 45 and 18 cm(-1), respectively, from the gas phase values. Results from experiments as a function of sample pretreatment and cm site blocker adsorption indicate that nitrous oxide adsorbs on Lewis acid sites (Zr4+ and Zr3+) at room temperature and the mode of attachment is through the oxygen atom. The nitrous oxide heat of adsorption is determined to be 9.6 +/- 1.6 kcal/mol on zirconia. Dissociation of nitrous oxide (P = 75 Torr)over zirconia begins at temperatures above 350 degrees C. The data suggest that Lewis acid sites are the active site for nitrous oxide decomposition and the room temperature adsorbed species is a precursor to nitrous oxide decomposition.