A new reaction-controlled phase-transfer catalyst system, lacunary Keggin polyoxotungstate [C7H7N(CH3)3]9PW9O34 has been synthesized and used for catalytic epoxidation of olefins with H2O2 as the oxidant. Infrared spectra were used to analyze the behavior of the phase transfer of catalyst. In this system, the catalyst not only can act as homogeneous catalyst but also as heterogeneous catalyst to be easily filtered and reused. The epoxi- dation reaction is clean and exhibits high conversion and selectivity as well as excellent catalyst stability. A new reaction-controlled phase-transfer catalyst system, lacunary Keggin polyoxotungstate [C7H7N (CH3) 3] 9PW9O34 has been synthesized and used for catalytic epoxidation of olefins with H2O2 as the oxidant. Infrared spectra were used to analyze the behavior of the phase transfer In this system, the catalyst not only can act as homogeneous catalyst but also as heterogeneous catalyst to be easily filtered and reused. The epoxi- dation reaction is clean and exhibits high conversion and selectivity as well as excellent catalyst stability.