Chemical analysis of both sclerotia and the fruits of Pleurotus tuber-regium showed higher values for such elements as calcium(Ca), iron(Fe), zine(Zn) in the fruits than in the sclerotia. On the contrary magnessium(Mg) was found to be higher in sclerotia than in the fruits. protein and carbohydrate were also found to be more in the fruits. There was no significant difference between the chemical values of old(1 year) and fresh sclerotia. Oil palm fruit fibre substrate produced sporophores with higher values for the minerals, protein and carbohydrate than those on riversand substrate.