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A mild, efficient and eco-friendly procedure for the synthesis of novel ionic liquids (ILs) with formula (C4H9)4NX-nC6H11NO (X=C-, Br- and Ac-, n=2-3) under microwave irradiation and solventless conditions has been investigated. The materials have been characterized by IR, 1H NMR methods. The properties of this kind of ILs have been researched including the melting point, the viscosity, the solubility, the pH value and the conductivity. Further, these ILs have been exploited for the synthesis of Michael addition using nano-KF/Al2O3 as catalyze in short duration of time with quantitative yields, for the first time.