For the treatment of poorly biodegradable polyvinyl alcohol(PVA) in dye-processing wastewater, immobilized microbial beads were prepared by uslng agar-acrylamide method. PVA removal efficiency for the synthetic wastewater was 85% at the PVA volume loading rate of $3.1g/ell$.day. In case of real desizing wastewater, PVA removal efficiency was 81.3% at the PVA volume loading rate of $3.25g/ell$.day. In observation of cross section of immobilized bead passed 5 months with diameter of 2.4mm, the growth of cell was limited by the resistance of substrate and oxygen transfer for the inners region of more than 48% of bead radius from the surface. It was estimated that 70% of total removed PVA was degraded by the immobilized cells in the continuous immobilized reactor. Substrate utilization rate in the suspended reactor was decreased with increasing dilution rates above 0.083 hr-1, but that in the immobilized reactor was increased with increasing dilution rates up to 0.125hr-1. The substrate removal efficiency of immobilized reactor was much superior to that of suspended reactor with increasing dilution rates. Saturation constant of substrate utilization rate equation, Ks was $6.6 g PVA/ell$, and maximum specific substrate utilization. k was 0.175g PVA/g cell.hr