TECHNOLOGY FOCUS - INORGANIC CHEMISTRY - Preferred Catalyst: The inorganic matrix comprises one or more amorphous, one or more crystalline inorganic oxides or mixture thereof, or one or more structured mesoporous silicates chosen from MCM-41, MCM-48, SBA-15 or mixtures thereof, or one or more zeolites chosen from zeolite Y, beta-zeolite, mordenite, ZSM5 or mixtures thereof, or one or more delaminated zeolites chosen from zeolite ITQ-2, zeolite ITQ-6 or a mixture thereof, or a laminar clay or a fibrous clay or a mixture thereof. The inorganic oxide is chosen from silica, a metallic oxide (preferably alumina, titania, zirconia, cerium dioxide, zinc oxide, niobium dioxide or mixtures thereof, especially anatase-phase titania or rutile or a mixture thereof or alumina) or mixtures thereof. The clay is chosen from montmorillonite, sepiolite or a sepiolite from which some or all of the magnesium has been removed or a mixture thereof.    TECHNOLOGY FOCUS - ORGANIC CHEMISTRY - Preferred Preparation: The fluorinated reagent is a cyclic compound containing at least one -OSO2- groups, preferably trifluoromethylperfluorosulfone. The matrix is contacted with the fluorinated reagent at a temperature from room temperature to 60 degrees C and a matrix/reagent ratio of 100:1 to 2:1. The preparation can involve the coprecipitation of a soluble inorganic matrix monomer precursor with the fluorinated reagent and hydrolyzing the precursor, preferably the coprecipitation of tetraethylorthosilicate (TEOS) with 2-(triethoxy silyloxy)perfluoro-1-methylethyl sulfonic acid in a ratio of 4:1, followed by the addition of aqueous dodecylamine to bring about hydrolysis. The preparation can also comprise a thermal treatment of the anhydrous matrix with the fluorinated reagent (preferably perfluoro-alpha-methyl-beta-sulfone) for 5 minutes to 48 hours at 20-140 degrees C. EXAMPLE - A suspension of 10 g Aerosil-type silica in 5 g perfluoro-alpha-methyl-beta-sulfone was heated for 1 day at 60 degrees C and autogenic pressure to form an acid catalyst material with perfluoroalkyl sulfonic groups bonded to an amorphous silica matrix. Glycerol monoesters were prepared by reacting a fatty acid/glycerol mixture (1:1) in the presence of MCM-41-PFSO3H as a catalyst (MCM-41 containing perfluoroalkyl sulfonic groups). The amount of catalyst used was 2-10 % with respect to the fatty acid and reaction temperature was from ambient temperature to 100 degrees C. The result was a mixture comprising more than 60 % monoester.