The structures and properties of poly(vinyl alcohol) (PVA) hydrogel prepared by the freezing and thawing method and poly(ethylene glycol) and polyacrylamide hydrogels prepared by polymerization were compared in view of immobilizing microorganisms. Observation in a scanning electron microscope and measurement of the physicochemical properties revealed that the frozen PVA gel is superior in water content and oxygen permeability than the other gels. The PVA hydrogel has a high tensile and folding strength and good handleability and processability. The durability against abrasion and chemical resistance of PVA gel were also studied. Activated sludge was immobilized and fixed on PVA gel particles and incubated. This gel had a treating capacity for synthetic sewage of about two to three times that with the standard activated sludge process.