Macroreticular resin beads of poly (styrene-co-divinylbenzene) with a wide range of physical properties were prepared. The bead could be made porous in a particular region of the concentrations of the crosslinking agent (divinylbenzene) and porogenic agent (toluene). The specific surface area of the porous bead increased with the concentration of divinylbenzene and toluene. The specific surface area of the macroreticular resin bead was decreased, when sulfonated with concentrated sulfuric acid. The catalytic activity of the sulfonated macroreticular resin for the liquid phase reesterification of ethyl acetate with 1-propanol was found to increase with the degree of crosslinking.