Mr. Habib, the two things are different. The CFU is the colony forming unit of the bacteria ( in your case). That means it will represent only their active population. But enzyme activity is different. It means the potentiality of the bacteria to hydrolyses the desired substrate for a particular enzyme. The bacteria may or may not efficient to breakdown the substrate. Even with in the species their efficiency differs. So you can not correlate both and convert each other value.
Spectrophotometer analyze gave me in λ= 540 nm, Absorbance= 0.039. Can you give me some information about how I can convert this data to u/ml? In fact, How I can report this data according to u/ml.
Mr. Habib, you are confusing all. In fact, to measure enzyme activity is completely different. Please first let me know which enzyme activity you going to measure so that accordingly I may suggest you how you can proceed and get EU/mL activity.
In that case, you could do CFU counting and Miller from the same culture but in parallel. Use part of the culture to do serial dilutions and plate them on LB plate for CFU. Then take part of the culture to determine the chitinase activity following your protocol. After you get your CFU and chitinase activity, you could calculate the conversion yourself.