NOVELTY - Method for processing ammonia, involves mixing lignocellulosic biomass and aqueous ammonia to obtain substrate mixture, obtaining ammonia containing saccharification preprocessed material from the substrate mixture, diffusing ammonia from the material, accommodating diffused ammonia in ammonia absorption tower, absorbing the aqueous ammonia, recovering the ammonia, diluting the aqueous ammonia with water, refluxing the excess ammonia, and maintaining the capability of the aqueous ammonia accommodated in the ammonia absorption tower.    USE - The method is useful for processing ammonia.    ADVANTAGE - The method is reliable, recovers the absorbed ammonia and processes large amount of high concentration ammonia without enlarging the ammonia absorption tower.    DETAILED DESCRIPTION - Method for processing ammonia, involves obtaining a substrate mixture by mixing lignocellulosic biomass as a substrate and aqueous ammonia in a reaction container, obtaining ammonia containing saccharification preprocessed material from the substrate mixture by reacting the substrate and the aqueous ammonia in the container, diffusing ammonia from the ammonia containing saccharification preprocessed material, accommodating diffused ammonia in ammonia absorption tower, absorbing the aqueous ammonia accommodated in the ammonia absorption tower, recovering the ammonia, diluting the aqueous ammonia with water when the concentration of the aqueous ammonia accommodated in the ammonia absorption tower has a value which prevents absorbing ammonia, transferring the aqueous ammonia to the exterior of the ammonia absorption tower, storing the ammonia when the amount of accommodation limit of the aqueous ammonia accommodated in the ammonia absorption tower is exceeded, refluxing the aqueous ammonia currently stored by the exterior of the ammonia absorption tower when diffusion of ammonia is started from the ammonia containing saccharification preprocessed material, and maintaining the capability of the aqueous ammonia accommodated in the ammonia absorption tower to absorb the diffused ammonia.