PURPOSE: The titled mechanically stabilized immobilized material, obtained by compounding and integrating a hydrophilic photo-setting resin layer containing an aqueous solution of enzymes or microbial cells, etc. with a hydrophobic photo-setting resin layer, containing uniformly disperesed enzymes, etc., and having toughness.

CONSTITUTION: An immobilized material obtained by incorporating enzymes, e.g. glucoamylase, or microbial cells, e.g. Bacillus subtilis, in the state of an aqueous solution thereof dissolved in a buffer solution, etc. with a hydrophilic photo-setting resin composition, applying the resultant mixture to a hydrophobic photo-set resin layer preformed on a film, etc., and irradiating the resultant coat with actinic rays to form a hydrophilic resin layer containing the aqueous solution of the enzymes, etc.