Catalyst based on Kegging-type heteropolyacids (H3PW12O40 - HPA), supported on SiO2 (H3PW), were prepared by the impregnation method under different thermal treatment conditions. The materials were characterized by different instrumental techniques and used as catalysts in the methyl esterification reactions of stearic acid. Using the catalyst with 15% of HPA, conversions higher than 60% were obtained after 2 h of reaction at 65 ºC. Recovery studies using hot-filtration with ethanol at 75 ºC showed satisfactory activity for two additional reaction cycles.