Biodiesel, known as a mixture of fatty acid ethyl/methyl esters, is seen as an alternative, ecofriendly, biodegradable and renewable non-fossil fuel. The use of heterogeneous catalysts for biodiesel synthesis can solve several problems associated with the homogeneous alkaline catalyzed-transesterification. Therefore, this work reports the evaluation of the commercial resin Amberlyst A26OH, a strong anion exchange resin, as a heterogeneous catalyst for the batch transesterification of refined palm olein with ethanol. It was studied the effects of the main operational parameters, considering the molar ratio of the reaction mixture (MRRM), namely the molar ratio of ethanol to olein taking into account only the ethanol added to the reaction system, and the total molar ratio (TMR), in this case considering also the amount of ethanol carried by the resin after its pretreatment. It was determined an optimal range of operational conditions by response surface methodology, guaranteeing conversion to ethyl esters higher than 96% with a catalyst amount corresponding to a range from 10.4 to 11.4% of the oil quantity, a temperature within the range of 55 to 60 ºC and a MRRM within the range from 3.5:1 to 6.0:1.