Abstract: A dry-type analytical element for immunoassay having at least one water-permeable layer for measuring a ligand in a sample according to enzyme immunoassay, which comprises,(A) a water-soluble macromolecular substrate, and(B) an enzyme conjugated with antibody reacting with the ligand in the sample capable to act on the above water-soluble macromolecular substrate. The above analytical element further comprises,(C) a macromolecular antigen which is a conjugate of the ligand or its derivative with a macromolecular compound in the above water-permeable layer of the above dry-type analytical element.The invention can conduct highly sensitive and simple enzyme immunoassay.