The present invention provides a lipase powder composition which comprises a filter aid(s) and a product obtained by pulverizing a Thermomyces sp.-derived lipase immobilized to a silica carrier(s) into the average particle diameter of 1µ m or more and less than 300µ m. This lipase powder composition improves the lipase activity and operability and, therefore, can be suitably used in the methods for exchanging esters of fats and oils and for esterification.