Pellinus linteus has been used for the prevention of cancer traditionally. There are three origins of Pellinus linteus, Korea, China and Cambodia. However, their immunological activities were not evlauated comparatively. Thus, this study was done to evaluate immunomodulatory effects of Phellinus linteus(PL) from Korea, china and cambodia, We confirmed PL showed two major protein bands, 50 kDa and 80 kDa by protein analysis. These PL effectively upregulated the expressions of IL-2 at 10 ug/ml and GM-CSF, IL-4, IL-10, IL-12(p35), IL-12(p40), IL-18, IFN-r in all concentrations. However, Korea-PL upregulated the expression of IL-12 more effectively than the other PLs. It intended to increase NO with no significance. Those results indicate Phellinus linteus had cytokine modulating effect