To examine the pharmacological activity of the polysaccharide extracted from phellinus linteus, we obtained the polysaccharide treated by the alkali and hot water, molecular weights of hot water was 10kD and 225 kD. Anticomplementary activity were highly observed in hot water fraction than alkali fraction. The tumor inhibition ratio of the polysaccharide extracted by hot water and alkali of Phellinus linteus against sarcoma 180 were 72.5% and 67.6%, respectively. These results suggest that protein bound polysaccharides extracted by a hot water and alkali of Phellinus linteus were similar to the pharmacological activities and chemical properties.