This study was investigated the application of biofiltration using cometabolic process to remediate gaseous toluene that are highly recalcitrant to adsorption, absorption and biodegradation. The investigation was conducted using specially built steel columns packed with granular activated carbon for removal of toluene and G.A.C was also coated with Pseudomonas putida microorganisms by addition of KH$_{2}$PO$_{4}$. The biofilter unit was operated in the condition of dry and 27.5% moisture content at gas loading rate of 12.5 l/min. Gaseous toluene taken from tedlar bag was analyzed by the use of G.C. equipped with F.I.D. detector. The removal efficiency of gaseous toluene was 85% at average inlet concentration of 970 ppm during dry operating condition. For gaseous toluene, 91% removal efficient was obtained at the filter material with moisture content and 97% removal efficiency was obtained with Pseudomonas putida microorganisms at gas loading rate of 12.5 l/min