A porous material comprising a plurality of single layer SiO.sub.4 tetrahedra sheets having interlayer bridges of SiO.sub.2 between adjacent single layer SiO.sub.4 tetrahedra sheets formed by condensation of silanol groups with elimination of water, said material having a multiplicity of pores with a diameter of at least about 20 .ANG., said pores being substantially uniform in diameter, the single layer SiO.sub.4 tetrahedra sheets having bent portions, said bent portions of adjacent single layer SiO.sub.4 tetrahedra sheets being partly bonded to each other to form said interlayer bridges and a porous structure having a generally honeycomb cross-section defined by the adjacent single layer SiO.sub.4 tetrahedra sheets bounded by said interlayer bridges, said porous material possessing properties of a solid acid produced by the isomorphous substitution of metal atoms selected from the group consisting of aluminum, zirconium, gallium, beryllium, magnesium, yttrium, lanthanum, tin, lead and combinations thereof for a portion of the Si atoms of the SiO.sub.2 bridges.