The effect of Phellinus linteus methanol extract on the lipid metabolism in the liver of rat was investigated in this study. Rats were randomly divided into 6 groups including the control, $CCl_4$and high fat group plus sub-groups with Phellinus linteus methanol extract administration. Methanol extracts of Phellinus linteus were fed 50mg/kg B.W daily via drinking water. A 1.2mL of $CCl_4/kg$ body weight was administered by oral intubation twice a week for total six times. The administration of $CCl_4$ increased total cholesterol, TG, LDL and LDL-phospholipid. However, the level of liver cholesterol and triglycerides were significantly decreased while HDL-cholesterol was increased by the extract feeding. The activities of GOT, GPT, AP and LDH were greatly enhanced by the extract feeding. Electronmicrograph showed that $CCl_4$ treatment deteriorated the structure of cytoplasmic matrix with its uneven distribution. However, the extract treatment reconstituted the damaged cytoplasm and stimulated mitochondriagenesis. From these results, it was suggested that Phellinus linteus can help to recover the damaged liver function and further may help to prevent senescence diseases such as fatty liver, hypertension and hyperlipidemia.