Volatile components of Phellinus linteus produced from different areas were collected by simultaneous steam distillation-solvent extraction method (SDE). Concentrated extracts analyzed and identified by GC and GC-MS showed musty and earthy characteristics. 2-Methylphenol, methoxy benzene, coumaran, azulene, ${alpha}-cedrene,;{alpha}-longipinene,;{eta}-selinene,;{alpha}-selinene$, camphor, ${gamma}-ionone,;{eta}-ionone$, phytol, and borneol not reported in other edible mushrooms, were identified and/or tentatively identified in P. linteus for the first time. Main volatile components of P. linteus (Busan-Jinsung: BJ) were phytol from chlorophyll and methoxy benzenes having musty odor. Volatile components of P. linteus (Jinju-Kumwhang: JK) resembled those of BJ, but with high concentration of phenylacetaldehyde contributing to flower-odor. P. linteus (Cheju-Gullim: CG) contained low concentration of methoxy benzenes, but high concentration of phenylacetaldehyde. Low concentrations of ${gamma}-ionone;and;{eta}-ionone$ were identified in three kinds of P. linteus. They appeared to have been produced from degradation of carotenoid, which suggests P. linteus contains a carotenoid pigment.