Sulfonic acid functionalized phosphomolybdic acid incorporated-UiO-66 (HPMo@UiO-66-SO3H) was prepared by an in-situ graft copolymerization method using zirconium (Ⅳ) chloride, phosphomolybdic acid hydrate, 1,2,4,5-benzenetetracarboxylic acid and (3-mercaptopropyl) trimethoxysilane as raw materials, and characterized by XRD, FTIR, SEM, EDS, XPS, N2 adsorption-desorption and TG-DTG. HPMo@UiO-66-SO3H was used to prepare medium-chain structured phospholipids enriched in caprylic acids and capric acids through transesterification between soybean lecithins and medium-chain fatty acids (caprylic acids and capric acids), and the reaction conditions were optimized by orthogonal experiment method. Moreover, the reactivity of HPMo@UiO-66-SO3H was compared with HPMo, UiO-66, HPMo@UiO-66 and UiO-66-SO3H materials, and the recycling of HPMo@UiO-66-SO3H was researched as well. As a result, it was certified that HPMo@UiO-66-SO3H exhibited a mesoporous structure possessing numerous HPMo and sulfonic acid active components, and a promising reactivity for the synthesis of medium-chain structured phospholipids due to the synergistic effect of the two components. The incorporation of medium-chain fatty acids in product reached as high as 94.31percent with 44.21 percent of caprylic acid and 50.10 percent of capric acid at 50 ℃ within 4 h when the HPMo@UiO-66-SO3H dosage was 5 percent of the total mass of soybean lecithins, caprylic acids and capric acids, and the m(soybean lecithins)∶m(caprylic acids)∶m(capric acids) was 1∶10∶10. Noticeably, HPMo@UiO-66-SO3H could be recycled 5 times with no obvious deactivation. A probable reaction mechanism of medium-chain structured phospholipid synthesis using HPMo@UiO-66-SO3H responsible for the process is presented.