Many studies have showen that Letinus edodes have a reducing effects on blood pressure and lipid levels in animals with high blood pressure and hyperlipidemia. But the only cap has been on the market as goods and the stipe has been wasted. The price is very variable and is based on harvest time and the part of the plant currenty, there is not much information about the nutritional composition and bio-fuctional effects of Letinus edodes based on harvest time and part. Some farmers have been selling the powder seasoning by drying and pulverizing Letinus edodes including stipe to develop value added, late harvested Letinus edodes and its stipe these days. This study was conducted to investigate and compare the nutritional composition of Letinus edodes harvested at different times (early: E, late: L) and separated by part (cap: C, stipe: S). The 4 kinds of materials were named as early harvested cap (EC) and stipe (ES), and late harvested cap (LC) and stipe (LS) samples were obtained from Mungyeong City Agricultural Technology & Extension Center. The composition analysis of the nutrients in the 4 materials was conducted by using the AOAC method. The proximate components (moisture, protein, fat, fiber, ash, and carbohydrates), minerals and vitamin content were measured. Nutritional composition of Lentinus edodes did not show any significant difference between early and late harvested mushrooms. Nutritional compositions were different according to part. The results demonstrate that the late harvested stipe can also be used as a quality food material.