The　home-made　monodispersed　SiO　2　microspheres　with　uniform　size(250　nm)　were　coated　with　β-FeOOH　to　prepare　β-FeOOH/SiO　2　microspheres　by　liquid　deposition　method.　Then　the　SiO　2/β-FeOOH/SiO　2　microspheres,　prepared　by　coating　a　mesoporous　silica　layer　on　the　β-FeOOH/SiO　2　microspheres　with　sol-gel　method,　were　calcinated　and　reduced　to　obtain　the　final　mesoporous　SiO　2/Fe　30　4/SiO　2　microspheres.　The　magnetic　composited　microspheres　exhibited　some　good　properties,　such　as　high　surface　area　(391.067　m　2/g),　large　pore　(0.53　cm　3/g),　high　saturation　magnetization　(14.715　emu/g)　and　low　coercivity　(109　Oe).　Furthermore　the　mesoporous　SiO　2/Fe　3O　4/SiO　2　microspheres　were　used　as　a　carrier　to　immobilize　the　laccase.　The　surface　area　and　the　pore　volume　of　the　composite　microsphereas　decreased　to　103　m　2/g　and　0.37　cm　3/g,　respectively,　after　immobilizing　laccase.　The　adsorbance　amount　of　laccase　in　mesoporous　material　was　about　202.6　mg/g.