  We investigate the Kac-Moody algebra of noncommutative Wess-Zumino-Witten
model and find its structure to be the same as the commutative case. Various
kinds of gauged noncommutative WZW models are constructed. In particular,
noncommutative $U(2)/U(1)$ WZW model is studied and by integrating out the
gauge fields, we obtain a noncommutative non-linear $\sigma$-model.
