A lipase-surfactant complex (LSC) was prepared by mixing an aqueous solution of lipase MF-30 derived from Pseudomonas sp. and an alcoholic solution of sorbitan monostearate. The LSC efficiently catalyzed the interesterification of triglyceride and fatty acid in hexane, as well as that of palm oil and fatty acid. The LSC catalyzed the esterification of fatty acids with mono- and diglyceride, methanol and cetyl alcohol in hexane. Catalytic activities of the LSC were higher than those of a crude lipase in esterification.