Ammonia treatment of USY zeolite has led to a new hierarchical material. The local and global structural changes during the transformation have been monitored by XRD and by 1 H, 29 Si, and 27 Al solid-state NMR. A wealth of 1D and 2D NMR protocols were applied, including 1 H DQ-SQ, 27 Al MQMAS, 29 Si MAS and CPMAS as well as 1 H-29 Si HETCOR. The effects of aqueous ammonia treatment, different thermal post-treatments and rehydration were studied. An increasing loss of crystallinity was observed upon increasing duration of ammonia treatment. Under the experimental conditions a few percent of silica was lost into solution and no loss of aluminum was observed. But, increasing numbers of silanol groups were detected. The progressive transformation induces formation of mesopores, reduction of the fraction of the sample exhibiting Bragg crystallinity and apparition of a dense, amorphous aluminosilicate phase. The latter contains ammonium ions and strongly bound water which both are resistant to thermal decomposition up to 350 °C. After about 24 hours of treatment the zeolite fraction has been completely transformed into the amorphous phase. At intermediate stages a complexhierarchical material is obtained with mesopores and zeolitic micropores next to a dense amorphous aluminosilicate, containing ammonium ions, highly structured water and silanols nests.