A new nanoparticle heteropoly acid H\-3PW\-\{12\}O\-\{40\}/SiO\-2 is prepared using the sol\|gel method to catalyze synthesis of isopropyl salicylate. The structure and configuration of the nanoparticle heteropoly acid have been studied by IR, XRD, XPS and TEM. The reaction conditions such as molar ratio of isopropanol to salicylic acid, reaction time, temperature and the amount of the catalyst were studied. The results showed that the yield of isopropyl salicylate is up to 85.2%.