The Mg/Fe = 3 hydrotalcite as reusable solid catalyst was found to be an excellent heterogeneous base catalyst for the synthesis of 3,4-dihydropyrimidinones/thiones, a multicomponent reaction using substituted aromatic aldehyde, ethyl acetoacetate and urea/thiourea. The work has been carried out under thermal solvent free conditions. Mg/Fe = 3 hydrotalcite heterogeneous solid catalyst offers simple means of recovery and the isolated catalyst was reused for number of times without significant loss of catalytic activity.