Layered basic zinc salt (LBZS) that contains both carbonate and acetate as intercalated anions was obtained by a sonochemical procedure, using a non-basic zinc acetate aqueous solution. The compound was characterized by IR spectroscopy, thermal analysis, SEM and XRD investigations. The LBZS consists in a lamellar structure with two interlayer distances (13.70 and 19.34 angstrom), the XRD pattern and SEM images being characteristic for turbostratic materials. The acetate anions are intercalated as free anions and monodentate ligands, while carbonate anions behave as bidentate ligands. A growth mechanism for the LBZS is advanced. Its calcination at 600 degrees C led to ZnO porous sheets with uniform pores and pore density and a BET surface of 10.9 g/m(2). ZnO exhibits interesting photoluminescence features, with two multi-peaks bands covering the visible region. The UV photocatalytical activity tested for phenol degradation shows that ZnO acts as a promising photocatalyst, 90% of the phenol being mineralized.