Enzyme lipase was immobilized with ferrite powder and deposited in layers on glass slides from lipase to a solution of silicone alkoxides. The highest hydrolytical activity was observed with the magnetic lipase prepared by mixing the paste of ferrite powder and lipase with tetramethoxysilane, 3-aminopropyltriethoxysilane and propyltrimethoxysilane. In a mixed reactor, the particles of the magnetic lipase were desintegrated by mechanical stirring which caused loosing the lipase linked to magnetic material and resulted in a significant drop of activity after magnetic separation. Transparent layers were prepared by dip- or spin-coating from partially hydrolyzed tetraethoxysilane and solutions containing methyltriethoxysilane with 3-aminopropyltriethoxysilane or tetraethoxysilane with 3-mercaptopropyltriethoxysilane. The lipases immobilized in films with magnetic particles were active in tests with 4-nitrophenyl butyrate and were not inhibited by 0,0-dimethyl-0-(2,2-dichlor-vinyl)-phosphate.