A new method for the synthesis of 1-methylimidazolium trifluoroacetate ([Hmi]Tfa), a protic ionic liquid (PIL), under ultrasonic irradiation has been developed. In addition, the product [Hmi]Tfa was successfully employed as solvent and catalyst in Biginelli reaction to prepare 3,4-dihydropyrimidinones (DHPMs) in high yield under mild reaction conditions.