Methyl　lactate　(MLA)　is　a　versatile　high　value　platform　chemical　prepared　from　biomass　carbohydrates,　with　widely　application　in　the　pharmaceutical,　food,　pesticide,　and　cosmetics.　The　current　study　presented　a　one-pot　catalytic　conversion　of　sugars　to　MLA　over　poly　(ionic　liquid)s　functionalized　Sn/Beta　zeolites　under　mild　conditions.　The　Sn/Beta　zeolites　were　prepared　by　an　impregnation　method,　followed　by　modification　with　poly　(vinyl　imidazole)　([PVIM])　via　an　in-situ　free　radical　polymerization　method.　Dosages　of　polymer　and　Sn,　calcination　temperature,　reaction　temperature,　catalyst　amount,　substrate　concentration,　and　reaction　times　were　optimized.　Results　showed　that　an　MLA　yield　of　61.4　%　was　obtained　over　3[PVIM]-Sn/Beta　with　complete　conversion　of　fructose　at　140　degrees　C　for　8　h.　The　physicochemical　properties　were　characterized　by　XRD,　BET,　FTIR,　CO-DRIFTS,　NH3-TPD　and　pyridine-FTIR　analysis,　indicating　the　coexistence　of　Lewis　and　Br　&　oslash;nsted　acid　sites.　Finally,　a　possible　reaction　mechanism　was　proposed　that　the　weak　Lewis　acidity　of　imidazole　rings　of　[PVIM]　effectively　regulated　the　local　microenvironment　of　active　sites,　thus　promoting　the　interaction　of　the　active　sites　with　electronegative　oxygens　of　sugars.　This　study　can　provide　as　a　reference　for　the　development　of　solid　acid　catalysts　for　the　catalytic　conversion　of　biomass　to　platform　chemicals.