Cesium-exchanged Cs(x)H(3.0-x)PW12O40 (X = 2.0, 2.3, 2.5, 2.8, and 3.0) heteropolyacid nanocatalysts were prepared, and they were applied to the catalytic decomposition of lignin model compound to aromatics. Successful formation of cesium-exchanged Cs(x)H(3.0-x)PW12O40 (X = 2.0-3.0) catalysts was confirmed by FT-IR, ICP-AES, and XRD measurements. 2,3-Dihydrobenzofuran was employed as a lignin model compound for representing β-5 bond in lignin. Phenol, ethylbenzene, and 2-ethylphenol were mainly produced by the catalytic decomposition of 2,3-dihydrobenzofuran. Conversion of 2,3-dihydrobenzofuran and total yield for main products (phenol, ethylbenzene, and 2-ethylphenol) were closely related to the surface acidity of Cs(x)H(3.0-x)PW12O40 (X = 2.0-3.0) catalysts. Conversion of 2,3-dihydrobenzofuran and total yield for main products increased with increasing surface acidity of the catalysts. Among the catalysts tested, Cs2.5H0.5PW12O40 with the largest surface acidity showed the highest conversion of 2,3-dihydrobenzofuran and the highest total yield for main products. These results indicate that surface acidity of Cs(x)H(3.0-x)PW12O40 (X = 2.0-3.0) catalysts served as an important factor determining the catalytic performance in the decomposition of 2,3-dihydrobenzofuran to aromatics.