The benzene removal characteritics of the polyurethane (PU) biofilter immobilized with S. maltophilia T3-c, that could efficiently degrade benzene, was investigated. Maximum capacity to eliminate benzene was maintained at $100-110g{cdot}m^-3{cdot}h^-1$ when space velocity (SV) ranged from 100 to $300 h^-1$ -1/, however, it decreased sharply to $55 g{cdot}m^-3{cdot}h^-1^$ as SV increased to $400 h^-1$. The critical elimination capacities that guaranteed $90\%$ removal of inlet loading of the PU biofilter were determined to be 70,30, and $15 g{cdot}m^-3{cdot}h^-1$ at SV 100,200, and $300 h^-1$, respectively. Based on the result of a kinetic analysis of the PU biofilter, maximum benzene elimination velocity ($V_m$) was $125 g{cdot}m^-3^;of;PU{cdot}h^-1$ and saturation constant ($K_m$) was $0.22 g{cdot}m^-3^$ of benzene ($65{mu}{cdot}I^-1$). This study suggests that the biofilter utilizing S. maltophilia T3-c and polyurethane is a very promising technology for effectively degrading benzene.