Esterification of acetic acid with isobutene to tert-butyl acetate catalyzed by zirconium composite oxide and macroporous strong acid cation exchange resin has been investigated. Acid strength and the number of acid site of catalysts were measured by potentiometric titration with n-butylamine. The results show that the conversion of isobu-tene increases with the amount of acid increasing, but the selectivity of tert-butyl acetate decreases with the acid strength increasing. A maximum selectivity for TBA and conversion of isobutene could be achieved at 95.98% and 80% respectively, while hydrocarbon mixture which contains 10% isobutene as feedstock for esterification catalyzed by cation exchange resin.