Beef tallow, which is an industrial lipid substrate, was hydrolyzed by lipase immobilized on a high-density polyethylene (HDPE) powder. Ethanol pre-washing process affected the immobilization efficiency. Half-life of storage of the HDPE at $4^{circ}C$ was 150 days. And after 10 times of repeated use, more than 50% of initial activity remained. An apparent Michaelis constant ($K_m$) and maximum velocity ($V_{max}$) were 2.7M, and 1.4 mmol/min/l for immobilized lipase, and 0.5 M, and 1.9 mmol/min/l for soluble lipase, respectively.