A series of CuO x /WO x –ZrO 2 catalysts were synthesized by impregnating different amounts of copper on the coprecipitated WO x –ZrO 2 support and were characterized by XRD, BET, XPS, NH 3 /NO chemisorption, NH 3 -TPO and NH 3 -SCR activity measurements. A wide temperature range (200–320°C) in which NO conversion exceeds 80% is achieved on the 10wt.% CuO x /WO x –ZrO 2 catalyst. The activity and selectivity of the catalysts for ammonia oxidation and NH 3 -SCR reaction are determined by the strength and amount of Lewis acid sites and Brønsted acid sites, which are adjusted by the formation of WO x –ZrO 2 solid solutions and the addition of copper oxides. Two different reaction routes, “ammonia–NO 2 route” at low temperatures (<200°C) and “amine–NO/NO 2 ” at high temperatures (>250°C), are presented for SCR reaction over CuO x /WO x –ZrO 2 catalysts.