The preparation of sulfated zirconia generally involves two main steps: the impregnation of zirconium oxide with a sulfate solution and subsequent calcination. The zirconium oxide is first contacted with a sulfuric acid solution or a solution of another sulfate source. After impregnation, the material is dried and then calcined at high temperatures (usually between 500-700°C). This process results in the formation of the active sulfated zirconia catalyst.