The determination of ethanol content finds fairly wide applications in different fields, such as clinical, pharmaceutical, liquor, beverage and fermentation industries. An accurate determination of the concentration of ethanol is of great significance for the control of production targets during the fermentation process and the quality assurance for children's drinks. The method of microbial sensor for the ethanol determination is a simple, rapid, accurate, inexpensive and tracking detection method. This study is to find a strain of ethanol-oxidizing bacteria (Methylobacterium sp.) with greater specificity, to determine the best method for the microbial immobilization, and finally to construct a micro-alcohol test system by combining immobilized cell with dissolved oxygen electrode, as a simple, non-toxic method, which can be used for the determination of micro-samples. The selected ethanol-oxidizing bacteria is immobilized with the PVA-alginate sol-gel entrapment method, which is conducive to the growth of microbial cells. The immobilized small balls with good air permeability and high mechanical strength are prepared, which can be repeatedly used and easily be unloaded. The mechanical strength and the permeability of immobilized particles are studied. Optimized conditions of immobilization are determined by comparing different methods and materials. The best result is: 10% polyvinyl alcohol, 1.5% sea alginic acid sodium, 4% CaCl2, and 4% boric acid solution. Effects of the sensing system are tested, including temperature, pH, salt ion concentration, retention time and so on. The linear response to the ethanol of this system is 0.002%~0.2% (V/V), with relative standard deviation of 6.3%. It is shown that the system is suitable for detection of trace ethanol, with advantages including high-precision, nontoxic, fast-response, convenient, low-cost and good reproducibility.