A process for making a substantially crystalline mesoporous oxide based material being obtained by assembly of nanometer size building units having zeolite framework, wherein said assembly proceeds in the presence of one or more amphiphilic non-anionic surfactants, wherein said substantially crystalline mesoporous oxide based material has two or more levels of porosity and structural order, and wherein the internal structure of said nanometer size building units does not give rise to Bragg type diffraction in a powder X-ray diffraction pattern of said substantially crystalline mesoporous oxide based material, comprising the steps of (a) generating said nanometer size building units having zeolite framework by means of a mediating agent selected from the group consisting of tetraalkylammonium ions, tetraalkylphosphonium ions or gemini (dimeric) tetraalkylammonium ions wherein the alkyl group has from 2 to 4 carbon atoms, and (b) assembling said nanometer size building units through interaction with said one or more amphiphilic non-anionic substances to yield a mesoporous oxide based material.