A high-yield glucose oxidase (GOD) yeast was screened from marine mud in the Yellow Sea of Dalian, and then the strain was identified and the fermentation conditions were optimized. After screening, the yeast producing low temperature GOD was obtained and numbered as strain WYQ 23, and the enzyme activity was 0.66 U/ml. The strain was identified as Basidioascus sp. by morphological and molecular biology. The optimum fermentation conditions for low temperature GOD production were optimized by single factor experiments as follows: glucose 4%, peptone 0.3%,NaNO3 0.3%, MgSO4 0.07%, KCl 0.03%, KH2PO4 0.3%, CaCO3 0.6%, initial pH 6.0, fermentation temperature 25 ℃ and time 38 h. Under the optimum conditions, the low-temperature GOD activity of the strain reached 1.67 U/ml, which was 2.53 times that of before optimization.