$eta$-Glucans, which were isolated from sangwhang (Phellinus linteus), were subjected to reductive amination and the biological properties of the derivative were investigated. The degree of substitution of the aminated sangwhang $eta$-glucan was calculated by elemental analysis to be 1.13. Bronchoalveolar lavage (BAL) experiments showed that the aminated derivative increased nitric oxide production. In addition, the amination enhanced in vitro cytotoxic activities against HT1080 and SNU-C2A cell lines. Thus, the aminated derivative is shown to enhance immune systems by the incorporation of amino groups into the polymer structure.