The transformation pathway of isoeugenol using enzyme of Serratia marcescens AB90027 as catalyst was investigated by TLC,UV-visible spectrum and IR spectrum.The yields of vanillin in different reaction system were compared by TLCS.The lacation of the enzyme catalyzing the synthesise of vanillin was studied.The results showed that the transformation of isoeugenol carried out via two approaches with ferulic acid and vanillin as intermediates respectively.The yield of product vanillin could reach 10.90% by the enzymatic reaction.The enzyme catalyzing the transformation of isoeugenol into vanillin was mainly extracellular enzyme.