Aluminum oxide is the most famous promoters for nickel (1) several publication were given in the literature which recommended the use of Ni/Al2O3 as catalyst. Some of them recorded partial reduction of nickel in presence of aluminum oxide promoters. Systematic studies on Ni/Al2O3 catalyst Armstrong and Hilditch (2). These are a lot of works (3) used Cr2O3 as promotes for nickel in hydrogenation dehydrogenation processers which founded as good promoters due to its high melting point, an indication for the efficiency of this catalyst for the hydrogenation dehydrogenation estrifications processes was. given by Sadek , Taylor (4), wassel and Amira Different metal oxide promoters such as CoO, Fe2O3, CuO, Mno and ZrO2 for nickel catalyst to produce a binary one were tried. The activity of these catalysts varies greatly not only according to the method of it is preparation, but also according to it is composition. Estrification of benzyl alcohol with acetic acid catalyzed by amberlyst-15 (cationexchange, resin) (5) was carried out in a batch reactor in the liquid phase in the temperature range from 328-359 C0 and at 1 atm. The reaction rate increased with increase in catalyst concentration and reaction temperature. Resin particle size and stirrer speed had virtually no effect on