<p>A process for producing a glucose dehydrogenase complex comprising culturing a bacterium belonging to the genus Escherichia, which has DNAs encoding respectively the alpha-subunit and the beta-subunit of glucose dehydrogenase of Burkholderia cepacia having been transferred thereinto in a manner allowing expression and in which the expression of the ccm (cytochrome C maturation) system is enhanced, to thereby express the above DNAs, thus allowing the production of a glucose dehydrogenase complex and then collecting the same.</p>