Nanostructured　composite　of　multi-walled　carbon　nanotubes　(MWNTs)　doped　silica　xerogel　matrix　was　prepared　by　sol-gel　technique.　The　successful　encapsulation　of　MWNTs　was　checked　by　linear　transmittance　spectra　and　scanning　electrical　microscope　images　which　show　that　MWNTs　were　well　dispersed　in　the　matrix.　The　optical　limiting　responses　of　MWNTs　suspension　and　xerogel　composite　were　observed　at　both　532　and　1064　nm　with　nanosecond　laser　pulses　and　shown　to　be　good　optical　limiters.　The　optical　limiting　properties　of　MWNTs　are　maintained　or　even　improved　after　being　introduced　into　solid　state　matrix.　The　implying　mechanism　of　nonlinear　absorption　other　than　the　presently　accepted　nonlinear　scattering　is　proposed　and　discussed.　©　2003　Elsevier　B.V.　All　rights　reserved.