N-propylsulfamic acid supported onto Fe3O4 magnetic nanoparticles (MNPs-PSA) as an efficient and magnetically reusable nanocatalyst has been reported for the tetrahydropyranylation/depyranylation of a wide variety of alcohols and phenols by changing the solvent medium. Also, the protection of aldehydes as acylals using Ac2O in the presence of catalytic amount MNPs-PSA in good to high yields at room temperature under solvent-free conditions is described. After completing the reaction, the catalyst was easily separated from the reaction mixture with the assistance of an external magnetic field and reused for several consecutive runs without significant loss of their catalytic efficiency.