NOVELTY - Superparamagnetic carrier immobilized cell comprises superparamagnetic microballoon and immobilized cell, which is absorbed-bounded on superparamagnetic microballoon. The superparamagnetic microballoon is composed of magnetite (Fe3O4) particles, plant waste and chitosan, which is covered on the surface of Fe3O4 magnetic particles. The immobilized cell is mixture of Cellulomonas flavigena, Aspergillus niger and Trichoderma koningii.    USE - The superparamagnetic carrier immobilized cell is useful for degrading biomass waste.    DETAILED DESCRIPTION - An INDEPENDENT CLAIM is included for method for preparing the superparamagnetic carrier immobilized cell, which involves (a) weighing ferric chloride hexahydrate and iron (II) chloride tetrahydrate, mixing the obtained components in the mole ratio of 0.5:1.5, adding distilled water to the mixture to regulate pH value at 11-2, placing the mixture in water bath at 60-85 degrees C, stirring the mixture for 30-60 minutes, standing the mixture for 0.5-1.5 hours, separating deposit from the reaction medium by external magnetic field, and washing and drying the deposit to obtain the Fe3O4 magnetic particles, (b) mixing chitosan solution and plant waste, which is dissolved in sulfuric acid in volume ratio of 10-8:1, and adding the Fe3O4 magnetic particles to the mixture to obtain magnetic carrier solution, where the mole ratio of Fe3O4 particles and chitosan is 1:0.5-2, (c) dropping the magnetic carrier solution in organic diffusing medium at 2000 revolutions per minute (rpm) and at room temperature, increasing the temperature to 40 degrees C, regulating pH value at 9, completely stirring for 10 minutes, adding 10 ml of formaldehyde, regulating the pH value at 5, continuously stirring for 30 minutes, adding 3 ml of glutaraldehyde, regulating pH value at 9, increasing temperature to 60 degrees C, reacting the mixture for 2 hours at 2000 revolutions per minute (rpm), obtaining product by magnet, orderly washing the product by petroleum ether and distilled water, extracting the product using ethanol, and vacuum-drying the obtained product at 60 degrees C to obtain the superparamagnetic microballoon, (d) respectively inoculating the C.flavigena, A.niger and T.koningii which is stored on an annular inclined surface in 20 ml of liquid lysogeny broth (LB) culture medium, culturing the microorganisms for 48 hours at 37 degrees C and 160 rpm to obtain cell-strain suspension, adding the suspension (1%) to 400 ml liquid LB culture medium, and culturing at 37 degrees C and 160 rpm until the exponential phase to obtain exponential phase cell-strain suspension, where optical density of the exponential phase cell-strain suspension is 0.8-1, and (e) placing the superparamagnetic microballoon in exponential phase cell-strain suspension, absorbing and bonding for 72-96 hours at 37 degrees C and 100 rpm, washing the product using sodium chloride solution (1%), and separating to obtain superparamagnetic carrier immobilized cell.