The present invention provides a method for producing a dry analytical element for measurement of pancreatic lipase contained in a body fluid which contains triglyceride of long chain alkyl fatty acid having 12 to 22 carbon atoms, monoglyceride lipase, and a glycerine measurement reagent, and comprises a water-impermeable support and at least one spreading or reagent layer, said method comprising the step of coating an emulsion/dispersion solution of triglyceride with an average particle size of 1 μm or less.