A series of sulphate modified titanium zirconia catalysts was set up by a sol-gel technique. All samples were calcined at several temperatures of 500, 600, and 750°C for 3h. The investigation methods of structural characteristics were used such as; thermal analysis, powder X-ray diffraction (XRD), transmission electron microscope (TEM), and Scanning electron microscope (SEM). In addition, the textural features were evaluated from low temperature adsorption of N2 at -196 oC. The measurement of surface acidity was determined with non aqueous titration of n-butylamine in acetonitrile. Peckman condensation for production of cumarin was used in testing the catalytic activity of the constructed catalysts. The photo degradation of methylene blue dye using sulphate modified zirconia titanium catalyst was investigated.