Oxidation of toluene to benzaldehyde catalyzed by Keggin-type heteropoly compound Co3H2PV2Mo10O40 using TBHP(tert-butyl hydrogen peroxide) as oxidant and acetonitrile as solvent was investigated. Using infrared spectroscopy(IR),X-ray diffraction (XRD) were used to characterize the catalysts. Experiments showed that reaction temperature 90℃ and reaction time 6h, the conversion of toluene was 28.50% and the selectivity of benzaldehyde was 55.50%.