Thermally stable zirconia with a large BET surface area was prepared by using zirconium atrane derivatives and commercial alkyltrimethylammonium bromide. The zirconia samples were characterized by wide-angle X-ray diffraction, thermal analysis and N-2 adsorption/desorption analysis. The results showed that the present zirconia existed as a thermally stable tetragonal crystallite and consisted of mesoporous material with microporous contribution. The BET surface area was found larger than 240 m(2)/g even after calcination at 600 degreesC. The present zirconia after sulfation was applied to the skeletal isomerization of 1-butene, and its catalytic activity was found superior to that of the conventional sulfated zirconia.