The combination of magnetic nanoparticles and mesoporous silica can present a strategy for enzyme immobilization. In this paper, we present the preparation of a magnetically separable, highly efficient biocatalyst adsorbed in magnetic siliceous mesocellular foam for the kinetic resolution of racemic secondary alcohols. The resolution of 1-phenylethanol acylated with vinyl acetate can be achieved within 1.5 h using the resultant magnetic biocatalyst, whereas only a conversion of 30% was obtained by using the free lipase under the identical reaction conditions. Moreover, the biocatalyst entrapped in the nanopores of the foam can be recycled magnetically for at least\nseven times without significant loss of its activity and enantioselectivity. This approach could be a general strategy for the immobilization of various enzymes and for a wide application in catalysis as well as other fields.