This research has aimed to develop a method of immobilizing cells to allow regeneration of the coenzyme (NADH) with a suitable co-substrate to carry out the reduction of Acetophenone with good yields. To this solid growth through three Ascomycetes (filamentous fungi) Gongronella butleri, Diplogelasinospora grovesii and Monascus kaoliang determined, being the latter which grew more biomass production. Monascus kaoliang was employed as a biocatalyst for testing immobilization with the Union method supports by Adsorption, with the intention of finding better derivative immobilized, productivity, performance, maximum conversion, conversion, initial velocity was evaluated. For coenzyme regeneration was tested with two co-substrates glucose and isopropanol. The results obtained in the laboratory can determine that derivatives immobilized in polyurethane foams using glucose as co-substrate are ...