CLAIMS

1.	A lipase preparation comprising an insoluble matrix and a surfactantcoated lipase complex immobilized onto said insoluble matrix.

2.	The lipase preparation of claim 1, wherein the surfactantcoated lipase complex is covalently, ionically or physically bound to the insoluble matrix.

3.	The lipase preparation of claim 1, wherein the insoluble matrix is selected from the group consisting of an inorganic insoluble matrix and an organic insoluble matrix.

4.	The lipase preparation of claim 3, wherein the inorganic insoluble matrix is selected from the group consisting of alumina, diatomaceous earth, Celite, calcium carbonate, calcium sulfate, ionexchange resin, silica gel and charcoal.

5.	The lipase preparation of claim 4, wherein the ionexchange resin is selected from the group consisting of Amberlite and Dowex.

6.	The lipase preparation of claim 3, wherein the organic insoluble matrix is selected from the group consisting of Eupergit, ethylsulfoxycellulose and aluminium stearate.

7.	The lipase preparation of claim 1, wherein the content of the lipase is 220 weight percent of the surfactantcoated lipase complex.

8.	The lipase preparation of claim 1, wherein the content of the lipase is 0.011.0 weight percent of the preparation.

9.	The lipase preparation of claim 1, wherein the surfactant in the surfactantcoated lipase complex includes a fatty acid conjugated to a hydrophilic moiety.

10.	The lipase preparation of claim 9, wherein the fatty acid is selected from the group consisting of monolaurate, monomyristate, monopalmitate, monostearate, dilaurate, dimyristate, dipalmitate, distearate, trilaurate, trimyristate, tripalmitate and tristearate.

11.	The lipase preparation of claim 9, wherein the hydrophilic moiety is selected from the group consisting of a sugar, a phosphate group, a carboxylic group and a hydroxylated organic residue.

12.	The lipase preparation of claim 11, wherein the sugar is selected from the group consisting of sorbitol, sucrose, glucose and lactose.

13.	The lipase preparation of claim 9, wherein the fatty acid and the hydrophilic moiety are conjugated via an ester bond.

14.	The lipase preparation of claim 1, wherein the lipase is derived from a microorganism.

15.

The lipase preparation of claim 1, wherein the lipase is derived from a species selected from the group consisting of Burkholderia sp., Candida antractica B, Candida rugosa, Pseudomonas sp., Candida antractica A, Porcine pancreas lipase, Humicola sp., Mucor miehei, Rhizopus javan., Pseudomonas fluor., Candida cylindrcae, Aspergillus niger, Rhizopus oryzae, Mucor jauanicus, Rhizopus sp., Rhizopusjaponicus and Candida antractica.

16.	The lipase preparation of claim 14, wherein the lipase is derived from a multicellular organism.

17.	A lipase preparation comprising an insoluble matrix and a surfactantcoated lipase complex immobilized onto said insoluble matrix, said lipase preparation being provided in an organic solvent.

18.	The lipase preparation of claim 17, wherein the organic solvent is selected from the group consisting of nhexane, toluene, isooctane, noctane, benzene, cyclohexane and diisopropylether.

19.	The lipase preparation of claim 17, for use as a catalyst for esterification, interesterification and transesterification of oils and fats and alcoholysis of triglycerols and fatty alcohols.

20.	The lipase preparation of claim 19 for use as a catalyst with 1,3positional specificity with respect to triacylglycerols.

21.	The lipase preparation of claim 1, wherein said preparation is in granulated form.

22.	The lipase preparation of claim 1, wherein the insoluble matrix has been modified with a fatty acid derivative.

23.	An enzyme preparation according to claim 1, for use in a reaction environment without the need for water addition.

24.	A method for improving the stability of a surfactantcoated immobilized lipase complex, comprising granulating same prior to contacting it with the substrate to be reacted.

25.

A method of preparing an insoluble matriximmobilized surfactantcoated lipase complex comprising, in any desired order, the steps of : (a) contacting a lipase in an aqueous medium with a surfactant, at a concentration and temperature, and for a period of time sufficient to obtain a coating of said lipase; and (b) contacting said lipase in an aqueous medium, with an insoluble matrix, at a concentration, under conditions and for a period of time sufficient to obtain immobilization of said lipase on said matrix.

26.	The method of claim 25, wherein said lipase is first contacted with the insoluble matrix, and thereafter with the surfactant.

27.	The method of claim 25, wherein the lipase is first contacted with the surfactant, and thereafter with the insoluble matrix.

28.	The method of claim 25, further comprising the step of : (c) separating the matriximmobilized surfactantcoated lipase complex from the aqueous solution in which it was formed.

29.	The method of claim 28, further comprising the step of: (d) drying the matriximmobilized surfactantcoated lipase complex.

30.	The method of claim 29, wherein drying is effected by freeze drying.

31.	The method of claim 29, wherein the matriximmobilized surfactantcoated lipase complex is dried to a water content of less than 100 parts per million by weight.

32.	The method of claim 25, wherein the aqueous solution is a buffered aqueous solution.

33.	The method of claim 25, wherein the lipase and surfactant are contacted in the aqueous medium by: (i) dissolving said surfactant in an organic solvent for obtaining a dissolved surfactant solution; and (ii) mixing said lipase and said dissolved surfactant solution in said aqueous medium.

34.	The method of claim 25, further comprising sonicating the aqueous solution.

35.

The method of claim 25, wherein the insoluble matrix is selected from the group consisting of alumina, diatomaceous earth, Celite, calcium carbonate, calcium sulfate, ionexchange resin, silica gel, charcoal, Eupergit, ethylsulfoxycellulose, aluminium stearate and fatty acid derivativetreated Celite or other inorganic matrices.

36.	The method of claim 25, wherein the surfactant includes a fatty acid conjugated to a hydrophilic moiety.

37.	The method of claim 36, wherein the fatty acid is selected from the group consisting of monolaurate, monomyristate, monopalmitate, monostearate, dilaurate, dimyristate, dipalmitate, distearate, trilaurate, trimyristate, tripalmitate and tristearate.

38.	The method of claim 36, wherein the hydrophilic moiety is selected from the group consisting of a sugar and a phosphate group and a carboxylic group and a polyhydroxylated organic residue.

39.	The method of claim 38, wherein the sugar is selected from the group consisting of sorbitol, sucrose, glucose and lactose.

40.	The method of claim 36, wherein the fatty acid and the hydrophilic moiety are conjugated via an ester bond.

41.	The method of claim 25, wherein the lipase is derived from an organism.

42.	The method of claim 41, wherein the lipase is derived from a multicellular microorganism.

43.

The method of claim 41, wherein the lipase is derived from a species selected from the group consisting of Burkholderia sp., Candida antarctica B, Candida rugosa, Pseudomonas sp., Candida antractica A, Porcine pancreatic lipase, Humicola sp., Mucor miehei, Rhizopus javan., Pseudomonas fluor., Candida cylindrcae, Aspergillus niger, Rhizopus oryzae, Mucor javanicus, Rhizopus sp., Rhizopus japonicus and Candida antarctica.

44.	A process for preparing structured triacylglycerols by esterification, acidolysis, transesterification, interesterification or alcoholysis between two substrates comprising contacting an insoluble matriximmobilized surfactantcoated lipase complex with said substrates.

45.	The process of claim 44, wherein the matriximmobilized surfactantcoated lipase complex is contacted with the substrates in the presence of an organic solvent.

46.	The process of claim 44, wherein at least one of the substrates is selected from the group consisting of an oil, a fatty acid, a triacylglycerol and a fatty alcohol.

47.	The process of claim 46, wherein the oil is selected from the group consisting of olive oil, soybean oil, peanut oil, fish oil, palm oil, cotton seeds oil, sunflower oil, Nigella sativa oil, canola oil and corn oil.

48.	The process of claim 46, wherein the fatty acid is selected from the group consisting of medium and shortchain fatty acids and their ester derivatives.

49.	The process of claim 46, wherein the fatty acid is selected from the group consisting of oleic acid, palmitic acid, linolic acid, linolenic acid, stearic acid, arachidonic acid, eicosapentaenoic acid, docosahexaenoic acid and their ester derivatives.

50.	The process of claim 44 which is carried out in a tank reactor or in a fixedbed reactor.

51.	A triacylglycerol prepared according to the process of claim 44, for use as a cocoa butter substitute, human milk fatlike triglycerides for special diets, or structured triglycerides for medical applications.