Hydrophobic lignin’s character is used as the base of lignin usage as the binder in the urea fertilizer tablet. Lignin was isolated from black liquor of pulp and paper with palm empty bunch materials. Sulfonation of lignin isolate produced lignin sulfonate. Acetylation of lignin isolate produced lignin acetate. Lignin, lignin sulfonate and lignin acetate analyzed its solubility showed that lignin has no solubility in water. Therefore, urea fertilizer need to be modified by lignin. Nitrogen concentration of tablet lignin – urea with variation of lignin percentage 1,2,3,4 and 5 % examined with Kjehdahl method, produced nitrogen concentration in average 43%. Binding lignin isolate with percentage of 1 – 5 % to commercial urea fertilizer formed lignin – urea tablet. Its solubility test showed that lignin – urea formation will dissolve in 96 ; 137 ; 435 ; 759 ; 625 seconds, respectively. As control was commercial urea fertilizer with solubility’s time is 142 seconds.