The present invention relates to a catalyst for the direct synthesis of methyl acetate by carbonylation reaction of dimethyl ether including ferrierite which is pretreated by 0.1-5 parts by weight of zirconium on the basis of 100 parts by weight of ferrierite and to a method for preparing the same. When carrying out the carbonylation reaction of dimethyl ether using the catalyst of the present invention, by-products can be minimally generated and the selectivity of methyl acetate can be improved. Thus, in a stepwise indirect process of ethanol synthesis in which synthesis gas as a starting material is changed into dimethyl ether and methyl acetate, as the enhancement of the selectivity of methyl acetate by the carbonylation reaction of dimethyl ether is the best contribution to the ethanol yield in the total process, the inactive speed of the catalyst and the conversion to C_1-C_5 hydrocarbons are suppressed at the same time even when the mole ratio of CO to DME is less than 10, and therefore, the ethanol productivity in the entire process can be increased.