以１２－磷钨酸做催化剂合成了水杨酸甲酯，提出了合适的催化条件。结果表明磷钨酸具有较高的催化活性和较高的催化选择性、酯化率达７０％以上。 Methyl salicylate was synthesized by using 12-phosphotungstic acid as catalyst, and suitable catalytic conditions were proposed. The results show that phosphotungstic acid has high catalytic activity and high catalytic selectivity, esterification rate of 70% or more.