This study was conducted to determine effects of spent composts of Se-enriched mushrooms (Se-SMC) as the dietary selenium source on carcass characteristics, plasma glutathione peroxidase(GSH-Px) activity and Se deposition in finishing Hanwoo steers. In combination with both Se-SMC and normal SMC, experimental treatment diets were formulated to contain 0.1, 0.3, 0.6 and 0.9 ppm of Se on a dry matter basis. A total of 20 finishing Hanwoo steers (average BW = 613 kg, average age = 20 to 24 mo) were allotted to treatments in four groups of five steers per pen for 12 wk preceding slaughter. While the experiment is employed, blood samples were taken to analyze Se concentration and GSH-Px activity, and muscle and liver samples were collected for analyses of Se contents in their tissues after slaughter. DMl and BW gain were not affected by dietary Se level and any toxic symptoms in treatments with a higher level of Se were not observed. No differences were noted for carcass characteristics. Se concentration in whole blood and plasma GSH-Px activity were linearly increased with the increasing level of dietary Se (P < 0.01). Se content in the hind leg for Se-SMC supplemented groups significantly increased (P < 0.05) upon dietary Se level, with 0.27, 0.37, 0.40 and 0.46 !1g1g dry, respectively. However, Se content in the loin was not affected by dietary Se levels. Se content in the liver was significantly increased(P < 0.05) as dietary Se increased, with 0.79, 1.40, 2.39 and 3.10 !1g1g dry, respectively. These results suggested that Se in the Se-SMC was highly bioavailable, and Se-SMC might be used not only as an inexpensive way of providing Se for ruminants but also as another way of producing Se-fortified beef.