The influence of palm kernel oil to butanol molar ratio on the transesterification yield was investigated under batch and continuous runs. For this purpose the microbial lipase from Burkholderia cepacia was immobilized on SiO2-hydroxyethylcellulose support and used as catalyst at 45 °C under batch (72 h) and continuous (space time between 10 and 6 h). Ester quantification was performed by gas chromatography (CG) reveling high butyl esters contents (≥ 96%). The viscosities values (4 to 6 mm2.s-1) and low levels of residual monoacylglycerols (0.3%), confirmed the quality of the esters to be used as bio-lubricant.