1,1-Diacetates derivatives were prepared using the direct condensation of aldehydes with acetic anhydride in the presence of silica-supported boron sulfonic acid (SiO2/B(SO4H)3) as a tri-functional inorganic Brønsted acid catalyst under solvent-free conditions at ambient temperature. The salient features of this methodology are: (i) cheaper process ready availability of the catalyst; (ii) versatility; (iii) high regio-selectivity of the procedure and recyclable property of the catalyst.