Pleurotus pulmonarius usually grows on the dead wood of deciduous trees in mid summer to early fall. The pileus color is white to tan and fruiting body is generally smaller than P. ostreatus. This study was carried out to investigate the characteristics of cultivation and consumer acceptance of P. pulmonarius. The period of incubation and primordial occurrence were required about 33days, 5days in bottle cultivation repectively, and the yield was 170g/850cc bottle. In bed cultivation, the period of primordial occurrence was similar to that of bottle cultivation and the yields was $35.7{sim}46.2kg/3.3m^2$. Taste and favor of P. pulmonarius were superior to P. oostreatus., but the appearance, color and shape, was slightly inferior to P. ostreatus.