12-Tungstophosphoric acid and lacunary phosphotungstate anchored to MCM-41 and ZrO2 were synthesized, characterized and used as bifunctional catalyst for oxidative esterification of benzaldehyde with methanol. The different aldehyde substrates study show excellent selectivity for esters, indicating the scope of the catalysts. A tentative reaction mechanism for oxidative esterification of aldehyde is also proposed.