Removal of nitrogen compound from waste water is essential and often accomplished by biological process. To prevent washout and to develop an efficient bioreactor, immobilization of sutibal microorganisms could be sensible approach. Strains and permeabilized cell encapsulated in cellulose nitrate microcapsules and immobilized on polystyrene films were prepared by the method described in the previous study. In the wastewater treatment system, nitrification of ammonia component is generally known as rate controlling step. To enhance the rate of nitrification, firstly nitrifying strains Nitrosomonas europaea(IFO14298), are permeabilized chemically, and immobilized on polystyrene films and secondly oxidation rates of strain system and permeabilized strain system are compared in the same condition. with 30 minute permeabilized cells, it took about 25 hours to oxidize 70% of ammonia in the solution, while it took about 40 hours to treat same amount of ammonia with untreated cells. All the immobilization procedures did not harm to the enzyme activity and no mass transfer resistance through the capsule well was shown. In the durability test of immobilized system, the system showed considerable activity for the repeated operation for 90 days. With these results, the system developed in this study showed the possibility to be used in the actual waste water treatment system.