TECHNOLOGY FOCUS - BIOLOGY - Preferred Components: The immobilized enzyme is non purified enzyme. The monolith has a surface area of 200-1000 m2/g. The enzyme is hydrolases, lyases, isomerases and oxidoreductases. The enzyme is hydrolase comprising esterases. The enzyme is esterase comprising carboxylic ester hydrolases, amino acylases, amidases and nitrilases. The enzyme is lipases of Candida rugosa, Candida antarctica, Aspergillus niger, Aspergillus oryzae, Thermomyces lanuginosus, Chromobacterium viscosum, Rhizomucor miehei, Pseudomonas fluorescens, Pseudomonas cepacia, Penicillium roqueforti, Penicillium expansum, Rhizopus arrhizus and lipase from wheat germ. The amount of immobilized enzyme is 1-40 wt.% with respect to the total mass of the catalyst.    TECHNOLOGY FOCUS - INORGANIC CHEMISTRY - Preparation (Claimed): Preparation of the heterogeneous enzyme catalyst comprising: (I) preparing a honeycomb monolith constituted of a silica matrix, where the step (I) comprises: (Ia) preparing an emulsion by introducing an oil phase in an aqueous solution of surfactant, (Ib) adding an aqueous solution of at least one precursor of silica oxide to the surfactant solution before or after the preparation of emulsion, (Ic) introducing the reaction mixture into a mold, (Id) leaving the reaction mixture in the mold to obtain condensation of the silica precursor in the form of the monolith, and (Ie) washing the monolith with an organic solvent by continuous flow; (II) functionalizing the inner surface of macropores by a coupling agent comprising silanes, by impregnating honeycomb monolithic, by a solution of the coupling agent in an organic solvent by continuous flow; and (III) immobilizing at least one enzyme on the coupling agent through a covalent bond, by impregnating the monolithic and functionalized by an aqueous solution or aqueous dispersion of at least one enzyme in continuous flow.    TECHNOLOGY FOCUS - ORGANIC CHEMISTRY - Preferred Components: The coupling agent is silanes comprising gamma -glycidoxypropyltrimethoxysilane (preferred), ionic liquids silylated and silanes of formula (Si(OR2)3R3). The silica precursors are tetramethoxyorthosilane, tetraethoxyorthosilane, dimethyldiethoxysilane, mixture of dimethyldiethoxysilane with tetraethoxyorthosilane or tetramethoxyorthosilane, mixtures of tetramethoxyorthosilane or tetraethoxyorthosilane with gamma -glycidoxypropyltrimethoxysilane, and mixtures of dimethyldiethoxysilane or gamma -glycidoxypropyltrimethoxysilane with silicate.R2 = 1-2C alkyl;R3 = -(CH2OH-CH2OH)q-CH2OH or -(CH2OH-CH2OH)q-CH2CH3; andq = 1-10.Preferred Process: The mold used during the first step is contained within a device allowing the flow of a liquid in continuous flow. The continuous flow mentioned in the steps (II) and (III) of the process are continuous ascending flow. In the step (II) and (III), the flow speed is 0.02-0.1 ml/minute. The step (III) is repeated twice and the process further comprises, prior to completion of the step (III) for the second time, an additional step of impregnation of the monolith, by an aldehyde solution in continuous flow. The monolith functionalized by the coupling agent, as obtained after step (II) of functionalization is washed with organic solvent under continuous flow. EXAMPLE - No suitable example given.