An efficient and novel immobilization of Laccase has developed using a magnetic hybrid nanostructured material of iron oxide and carboxymethyl cellulose (Fe3O4CMC) as support. The resultant magnetic hybrid nanostructured material was characterized by X-ray diffraction (XRD) and Fourier transform infrared spectroscopy (FTIR). For this purpose, at the first iron oxide nanoparticle was synthesized from the inorganic salts of Fe (II) and Fe (III) by co-precipitation method and then iron oxide nanoparticles modified with carboxymethyl cellulose. Laccase enzyme (0.025 g/ml) loaded into this magnetic hybrid nanostructured material by using 400 mM of NHydroxysuccinimide (NHS) and 20 mM of 1-Ethyl-3-(3- dimethylaminopropyl) carbodiimide (EDC) as the activator and incubation lasting 24 hr at aqueous state pH of 5.5 and room temperature. Under this optimum condition, the efficiency of laccase immobilization was at least 35%. According to our result reveal that Fe3O4CMC is an appropriate and applicable matrix for Laccase immobilization and can be used in different processes.