We present a new enzymatic process for synthesis of l-theanine using glutaminase combined with immobilization technique on a mesoporous silica (MPS). The MPS was firstly attempted to modify with zirconia in order to enhance the durability against the reaction under high pH conditions. The glutaminase on the MPS successfully catalyzed the reaction for the synthesis of l-theanine. The glutaminase/MPS conjugate was subsequently recovered and employed for the reaction again. The conjugate showed the corresponding activity to the first synthesis. This indicates that the conjugate functions as a catalyst for synthesis of l-theanine, having the operational stability sufficient for reuse.