Phenol acylation on Hbeta, CeHbeta and SO42-/ZrO2 using acetic acid and acetic anhydride as acylating agents is compared in the temperature range 250-400degreesC. Acetic acid formed phenyl acetate (PA) and o-hydroxy acetophenone (o-HAP) and acetic anhydride formed p-hydroxyacetophenone (p-HAP) along with PA and o-HAP. The formation of o-HAP and p-HAP, the products of C-acylation of phenol using acetic acid is proposed by studying phenyl acetate conversion on Hbeta, CeHbeta and SO42-/ZrO2. Our studies show that for phenol acylation the most suitable acid site is available on CeHbeta.