Filing Date: 1997-10-01.-- Priority Data: ES 9602091 (1996-10-04).-- International Publication Number: WO_98015640 (19980416)The process refers to highly selective enzymatic production of monosaccharides and mono-polyols and/or disubstitued with fatty acids. The procedure is based on the simple mixture of polyol or monosaccharide with the fatty acid, the addition of solvent, and the use of lipases that permit the highly selective obtainment of these products without catalysts or toxic agents. The water produced during the process must be continuously removed throughout the same. The invention belongs to the alimentary, pharmaceutical, cosmetic and chemical sectors. The products obtained are excellent biodegradable and biocompatible non-ionic tensioactive agents which are used as additives for their emulsifying, oily, thickening and moisturising properties.