The present invention relates to a composite catalyst for preparing sec-butyl acetate by direct esterification of ethyl ester and butylene, which takes heteropoly acid as the catalyst active component and porous carrier as the dispersant; the weight proportion of the heteropoly acid and the porous carrier is 0.01:1 to 10:1. The heteropoly acid is one with Keggin structure, which consists of phosphotungstic acid, silicotungstic acid, germanium tungstic acid, arsenowolframic acid, phosphomolybdate, germanomolybdate or arsenicomolybdate. The porous carrier comprises porous SiO2, Al2O3, SBA-15, MCM-41, white carbon black, porous SiC, corallite, andalusite, cordierite, meerschaum, Attapulgite or kaolin. The composite catalyst of the present invention solves the problem that the catalysis efficiency is low if the heteropoly acid is separated out from the reaction system.