The use of acidic ion exchange resins on the transformation of biomass into biofuels is revised and their potential application is presented. Relationships between morphology and structure of resins and their catalytic activity for some existing reactions of the trans-formation net from sugars to biofuels are observed. In the synthesis of 5-hydroxymethyl furfural and levulinic acid, catalytic activity of resins increases when the crosslinking con-tent decreased for both macroreticular and gel-type resins. Gel-type resins with low cross-linking were found as the most suitable resins to direct esterification of levulinic acid with linear alcohols. However, for the alcoholysis of furfuryl alcohol macroreticular resins are better than gel-type ones. Deactivation due to probably humins formation is the main drawback for industrial application.