Abstract: MgO-ZrO₂ had been synthesized from cheap materials Zr(NO₃)₄ and Mg(NO₃)₂ using poly (ethylene oxide)-poly (propylene oxide)-poly (ethylene oxide) (P₁₂₃) as template. The structure and surface properties of the as-prepared materials were characterized by XRD, N₂ adsorption/desorption and CO₂-TPD techniques. The results demonstrated that material contain typical mesoporous characteristics and can be recycled without considerable decrease of CO₂ adsorption capacity. The material can be recycled in multicycle CO₂ adsorption/desorption application. The material has a typical solid solution structure, special basic site form with Mg²⁺ entering into the lattice of tetragonal ZrO₂ and replacing Zr⁴⁺. The basic site with a solid substrate is not easy to lose. The ability of working at CO₂ temperature as high as 150℃, with the high adsorption velocity （0.084mmol/(g·min)）and capacity（1.01mmol/g）makes MgO-ZrO₂ solid base to be a very promising CO₂ acceptor for effective applications.