A　series　of　zirconium　phosphate　(ZrP)　loaded　H　-beta　-25　zeolite　(i.e.,　ZrP@HB)　multifunctional　composite　catalysts　were　synthesized　by　a　simple　co　-precipitation　method,　and　the　one　-pot　upgrading　for　the　transfer　hydrogenation　of　furfural　to　gamma　-valerolactone　(GVL)　was　systematically　investigated　through　various　characterizations　and　catalytic　evaluation　experiments.　Comparative　characterization　analysis　of　the　ZrP@HB-X　(Y)　catalysts　showed　that　the　ZrP@HB-4(4)　catalyst　has　uniform　distribution　of　elements,　exhibiting　a　large　specific　surface　area　and　hierarchical　mesoporous/microporous　structure.　Fourier　transform　infrared　spectroscopy　of　pyridine　(Py-FTIR)　and　NH　3　temperature　-programmed　desorption　characterizations　indicated　the　presence　of　Lewis　and　Br　&　oslash;　nsted　acid　sites,　as　well　as　weak,　moderate,　and　strong　acid　sites　in　the　ZrP@HB-4(4)　catalyst.　It　was　confirmed　by　X-ray　photoelectron　spectroscopy　and　FTIR　that　the　main　reason　for　Lewis　and　Br　&　oslash;　nsted　acid　sites　formation　is　the　presence　of　P-O-Zr,　P　-O　-H,　and　HB　zeolite　on　the　ZrP@HB-4(4)　catalyst.　The　HB　zeolite　as　well　as　Zr　and　P　ratio,　can　be　easily　adjusted　to　efficiently　regulate　the　acidity　strength　and　Lewis　and　Br　&　oslash;　nsted　acid　sites　of　the　ZrP@HB-X(Y)　catalysts.　The　catalytic　experiments　demonstrated　that　the　physicochemical　properties　of　the　ZrP@HB-4(4)　catalyst　mentioned　above　significantly　enhance　the　GVL　production.　Notably,　Lewis　and　Br　&　oslash;　nsted　acid　sites　as　well　as　transition　metal　sites　of　Zr　in　the　ZrP@HB-4(4)　catalyst　were　identified　as　the　main　factors　that　enhance　the　yield　of　the　target　product.　By　optimizing　the　reaction　conditions,　the　yield　of　GVL　could　be　as　high　as　88.16%.　Reusability　experiments　demonstrate　that　the　ZrP@HB-4(4)　catalyst　possesses　excellent　stability.　Using　levulinic　acid　as　the　substrate,　the　yield　of　GVL　reached　93.92%,　suggesting　its　potential　versatility.