Sol-gel method was used for the preparation of titania. A series of sulfated titania catalysts with different sulfate loadings were prepared and characterized by X-ray diffraction, FTIR, UV-VIS DRS, TGA, BET surface area and pore volume. The acidity of these systems was determined by TPD of ammonia. Sulfate ion impregnation decreases the crystallite size and stabilizes the anatase phase of TiO2- Surface area was found to increase with the sulfate loading. FTIR results show strong bidentate bridge of sulfate species. The catalytic performance of TiO2/SO42- for liquid phase benzylation of toluene was studied. It was found that the conversion increases with sulfate loading.