A material comprising groups containing sulfur and phosphorous bonded together by a hydrocarbon chain and bonded via phosphorous and oxygen atoms to a metal oxide of one or more elements M, said materials comprising M-O-M′ groups, M′ representing an element of a metal oxide identical to or different from M, the ratio of said element M to the phosphorous being about 0.5:1 to about 500:1, each phosphorous atom of the phosphorous-containing groups forming at least one P—O-M group and/or P—O-M′ group, said material being prepared by gel formation in which at least one halogenated derivative with formula M(Hal)z or at least one alkoxylated derivative with formula M(OR′)z, where z is equal to the valence of the element M, Hal is a halogen atom, R′ is a hydrocarbon group, or at least one carboxylate, sulfate, nitrate, hydroxide or oxychloride of element M is brought into contact with at least one solution in a solvent of at least one phosphorous-containing compound with formula I
- where the sum m+n+p+q is equal to 3, m=0, 1 or 2, q=0, 1 or 2, x=0 or 1, p=0, 1 or 2, R is a hydrocarbon group, X is a hydrocarbon group or a group with formula SiR″3 where R″ is a hydrocarbon group, Z is a hydrocarbon group optionally comprising heteroatoms, Cat+is a monovalent cation and A is a sulfur-containing group or a reactive group that can be transformed into a sulfur-containing group.