Superior solid acid catalysts are needed for not only existing industrial processes but environmental consideration.Considering the similar chemical properties,the same influence on the mechanism and the rates of the key steps in acid catalysis of the analogous active sites in homogeneous and heterogeneous acid catalysts,the similarity and differences in behaviour of analogous active sites are widely discussed using Bronsted and Lewis acid sites as examplees on the basis of the modern theory of homogeneous acid catalysis.Far going analogous in the structures and the mechanisms of catalytic action of these active sites in various systems are further elucidated as well as the special role of solid lattice in the formation of active site in solid acid catalysts.The mechanism based on the formation of surface carbonium ion is also criticized.Lastly some suggestions are offered on designing more effective solid acid catalysts.