This invention relates to azirconium hydroxideor zirconium oxide comprising, on an oxide basis, up to 30 wt % of a dopant comprising one or more of silicon, sulphate, phosphate, tungsten, niobium, aluminium, molybdenum, titanium or tin, and having acid sites, wherein the majority of the acid sites are Lewis acid sites. In addition, the invention relates to a catalyst, catalyst support or precursor, binder, functional binder, coating or sorbent comprising the zirconium hydroxide or zirconium oxide. The invention also relates to a process for preparing zirconium hydroxide, the process comprising the steps of:(a) dissolving a zirconium salt in an aqueous acid, (b) addingone or more complexing agents to the resulting solution or sol, the one or more complexing agents being an organic compound comprising at least one of the following functional groups: an amine, an organosulphate, a sulphonate, a hydroxyl, an ether or a carboxylic acid group, (c) heating the solution or sol formed in step (b), (d) adding a sulphating agent, and (e) adding a base to form a zirconium hydroxide, and (f) optionally adding a dopant.