The vertical distribution of the fungal population for the soil samples from two sites of producing and nonproducing of Tricholoma matsutake, song-yi mushroom, were examined at Yang­yang and Myung-joo, Gangweon province. By the dilution plate method, a total number of propagu­les of fungi per gram of soil was observed to be low at the song-yi producing sites but high at the song-yi nonproducing sites under the communities of Pinus densiflora. The tendency of the number of fungal propagules were decreased with the increasing vertical depth. In the incuhation method at $42^{circ}C$, six genera and nineteen species of the fungi were isolated from two sites; Aspergillus fumigatus, Acremonium sp., Talaromyces stipitatus, Penicillium lilacinum, P. oxalicum and Westerdykella multispora. The most dominant species by this method was A. fumigatus. From heat treatment method at $70^{circ}C$, seven genera and nineteen species were isolated; Aspergillus fumigatus, Alternaria alternata, Neurospora sitophila and Mucor sp.. In the ethanol treatment method, one genera and one species was isolated Mortierella sp.. From the three isolation methods, it was found that the total number of the soil fungi and the frequency of species appeared were the highest at the soil of upper layer whereas the lowest at the soils of lower layer in its vertical distribution.