The present invention provides a solid acid catalyst that is excellent from the point of toxicity, environment and others, wherein reaction can be progressed effectively with Bronsted acid or Lewis acid catalyst. For example, the benzoylation reaction of alcohol can also be progressed easily, and further, the catalyst can be recovered and recycled easily. The para position of arylbis(perfluoroalkylsulfonyl)methane represented by the general formula [1] (wherein R¹ shows a substituted or unsubstituted aryl group, Rf¹ and Rf² are independent to each other and show a perfluoroalkyl group), a pentafluorophenylbis(perfluoroalkylsulfonyl)methane, for example, is supported on a polystyrene resin, and a polystyrene-supported arylbis(perfluoroalkylsulfonyl)methane represented by the general formula [3] (wherein R³ shows a substituted or unsubstituted arylene group, Rf¹ and Rf² are the same as described above) is obtained. ##STR1## ##STR2##