The transesterification reaction between diethanolamine and methyl methacrylate was kinetically investigated in the presence of various metal acetate catalysts at 120℃. The amount of reacted methyl methacrylate was measured by gas chromatography and liquid chromatography, and the reaction rate also measured from the amount of reaction products and reactants under each catalyst. The transesterification reaction was carried out in the first order with respect to the concentration of diethanolamine and methyl methacrylate, respectively. The over-all order is 2nd. The apparent rate constant was found to obey first-order kinetics with respect to the concentration of catalyst. The maximum reaction rate was appeared at the range of 1.4 to 1.6 of electronegativity of metal ions and instability constant of metal acetates.