The alcoholysis of cellulose into methyl levulinate (ML) in methanol media was investigated in the presence of several kinds of acid catalyst. One of the synthesized solid niobium-based phosphate catalysts was found to be highly efficient for the generation of ML, reaching an ML yield as high as 56%, higher than the LA yield (52%) in aqueous solution with the same reaction conditions as those used in our previous study (Green Chem., 2014, 16, 3846-3853). More interestingly, in water, very strong Lewis acid promoted the formation of LA; but in methanol, Bronsted acid enhanced the formation of ML. In-depth investigation showed that the mechanism and type of intermediates of cellulose alcoholysis in methanol were different from those in water and a high Bronsted/Lewis acid ratio (known as B/L acid ratio) of solid catalysts is needed to prevent the generation of by-products, namely, methyl lactate and 1,1,2-trimethoxyethane. This new-proposed reaction mechanism affected by the B/L acid ratio was very helpful for the design of efficient catalysts.