Abstract: An analytical element for analyzing a specific component in a liquid sample, comprising a light-transmissive and liquid-impermeable support having thereon successively a first reagent layer and a second reagent layer, and a porous spreading layer provided above said second reagent layer, and containing an electron transport agent, a dye-forming precursor material, an oxidized type coenzyme, a buffering agent and at least one reagent capable of converting said oxidized type coenzyme to a reduced type coenzyme through a specific component in a liquid sample, wherein said oxidized type coenzyme is contained in said porous spreading layer, and a lactate dehydrogenase inhibitor is contained in at least one of said second reagent layer and said porous spreading layer.According to this invention, error originating from LDH and lactic acid present in a biological liquid sample can be eliminated and the accuracy of analysis can be improved.