Sulfated zirconia (SZ) and sulfated zirconia promoted with 2 wt % manganese (MnSZ) or iron (FeSZ), all active in n-butane isomerization, were investigated using diffuse reflectance Fourier transform IR spectroscopy (DRIFTS). By adsorption of H(2) at 77 K or of n-butane at room temperature, it was found that the promoters neither enhance the Lewis nor the Brønsted acid strength. SZ and promoted SZ do not exhibit higher acid strength than zeolites. In a batch experiment using 70 hPa of H(2), SZ did not react at 473 K. Reaction of H(2) with MnSZ produced water (band at 5242 cm(-1)) and a decrease in the sulfate groups (multiple bands). Heating of SZ in 10 hPa n-butane to 573 K caused total reduction of sulfate to H(2)S (2583, 2570 cm(-1)) and partial and total oxidation of butane to olefinic species (3062 cm(-1)), CO(2), and water. MnSZ and FeSZ reacted with n-butane already at 373 K; products of skeletal isomerization (methyne CH vibration at 2910 cm(-1)) were detected and sulfate groups were consumed. Rather than increasing the acidity, the promoters enhance the oxidation potential of sulfate and facilitate alkane activation via oxidative dehydrogenation.