Shiitake mushrooms (Lentinula edodes) containing ${eta}$-glucans may be beneficial for human health; they have been used in the treatment of cancer, hypertension, and high cholesterol levels. The objective of this study was to determine the ${eta}$-glucan content in different sections of the fruiting bodies and mycelia of ten shiitake mushroom cultivars. The measured ${eta}$-glucan content ranged from $20.06{pm}1.76%$ to $44.21{pm}0.13%$ in the pileus sections, and from $29.74{pm}1.40%$ to $56.47{pm}4.72%$ in the stipe sections. The results of this study indicate that the variance in ${eta}$-glucan content dependent on the shiitake cultivar, and that the ${eta}$-glucan content is higher in the stipe than in the pileus.