Polyelectrolyte multilayer microspheres were prepared by alternating adsorption of dextran sulfate and protamine on melamine formaldehyde cores followed by the partial decomposition of the core. Peroxidase and glucose oxidase were immobilized in the prepared microspheres. Retention of enzymatic activity of the peroxidase/glucose oxidase system incorporated into the microspheres was demonstrated, Applicability of the bienzyme system immobilized in the microspheres for kinetic glucose assay was shown.