Mesoporous Ni/Al composite oxides were synthesized by hydrothermal ultrasonic reaction using anionic surfactant as templating agent, Al(NO
3)
3·9H
2O as aluminium source and NiCl
2·6H
2O as nickel source. The samples appear mesoporous phases when the n(Ni)/n(Al)=1∶7, reaction temperature 80 ℃, reaction time 28 h, crystallization of 12 h. The samples were characterized by XRD, FT-IR, N
2 adsorption-desorption, NH
3-TPD, CO
2-TPD, TPR,TPO and so on. The experimental results indicate that samples exhibit typical mesoporous structural characteristics with a narrow distribution of pore size, average pore size is 2.6 nm, pore volume is 0.216 cm
3/g, surface areas is 297.132 m
2/g. The samples exhibit weak and strong acid-base center,at same time, could been oxidized at 340 ℃ and reduced at 430 ℃.