Sugar ester was prepared from palm fatty acid distillate (PFAD) with Lipozyme IM (immobilized Mucor miehei) as catalyst. Four sugars were used, sucrose, sucrose octaacetate, glucose and fructose. Fructose was esterified by PFAD to produce 17.70 mg/ml solvent of product while glucose produced 13 mg/ml solvent. It was found that a mol ratio of fructose/PFAD of 1/10, 10% lipase concentration and a temperature of 55°C gave the highest yield. Analyses of its physical and chemical properties showed that fructose ester had a melting point of 49°C to 52.3 °C. The surfactant, a fructose ester, also reduced the surface tension of water from 74 dyne/cm to 38.3 dyne/cm. Eventhough the yield was still quite low compared to what had previously been obtained using other substrates, this study showed that enzymatic preparation of surfactant from PFAD is possible