The present paper reports the immobilization of urease on cross-linked PVA gel containing a high amount of water. Experimented results show that the immobilized urease on PVA gel has a high activity yield(79%). The immobilized urease activity is 63 mg/g (half hour at 37℃). The repeated determination with substrate showed no detectable loss in enzymatic activity. The determination of the activity within 26 days at 37℃showed a 26% loss of enzymatic activity.