We report on the novel protocol for enzyme immobilization into gel of siloxanes using water-organic mixtures with the high content of organic solvent as a reaction medium. Hydrolysis of alkoxysilanes carried out without excessive dilution with water resulted in more active and stable enzyme containing membranes. Immobilization of an inherently labile lactate oxidase according to the proposed sol-gel protocol over Prussian Blue modified electrode resulted in an advanced lactate biosensor characterized with a sensitivity of 0.18 A M(-1) cm(-2) in the flow injection analysis (FIA) mode over a wide dynamic range. A comparison with the known sensors has shown that analytical performances of the elaborated lactate biosensor are advantageous over both published systems and commercialized devices. The biosensor shows an appropriate stability and is suitable for clinical analysis (including noninvasive diagnostics) and food quality control.