Abstract: Carbon based solid acid catalyst functionalized with sulfonic acid groups was synthesized under atmospheric nitrogen atmosphere using furaldehyde and 2 hydroxyethanesulphonic acid as raw materials and its characteristics were studied. The catalyst was used in transesterification of methyl laurate with n butanol. The optimum reaction conditions of the transesterification were studied. The results show that the transesterification ratio of methyl laurate reach 95.1% under the optimum reaction conditions as follows：reaction temperature 120 ℃, reaction time 12 h, the amount of catalyst 0.02 g/mmol. Extended reactions were also carried out in high yield. The catalyst was reused for 10 times while the ratio of transesterification would not decrease.