NH 4 ) 6 [MnMo 9 O 32 ]·8H 2 O with Waugh structure was used as a catalyst for s ynthesizing ethyl acetate. Control variate method was adopted to determine reaction co nditions. Optimum conditions determined by experime nt: acid alcohol mole ratio was 3.0:1; 0.3g catalyst and 3ml water-carrying reagent were used; reaction time wa s 2.0h; selectivity was 100%; conversion rate reached 91.36 %.