A sol-gel method of covalent immobilization of urease on polysiloxane matrices is developed which uses glutaraldehyde or Ellman’s reagent as binding agents. We show that the urease covalently bound to the poly(3-mercaptopropyl)siloxane matrix retains 67–84% of its activity and is stable, losing only 10% of its activity after 300 days. The urease adsorbed on the poly(3-mercaptopropyl)siloxane matrix was more active than the native urease. On the basis of the literature, we suggest that, in this case, the 3-mercaptopropyl groups of the polysiloxane matrix are brought into close proximity to the active site of urease, where they possibly act as proton donors, which results in an accelerated enzymatic reaction. Covalent immobilization of urease on the polysiloxane matrix containing 3-aminopropyl was less efficient, because the immobilized enzyme was significantly less active. At the same time, the urease adsorbed on the same matrix showed high activity (60–86%).