NOVELTY - A golden needle mushroom culture material comprises 65-70 pts. wt. bran, 2-3 pts. wt. white sugar, 1-2 pts. wt. gypsum powder, 2-3 pts. wt. lime, 30-35 pts. wt. corn straw, 3-4 pts. wt. sweet potato seedling, 1-2 pts. wt. fried radish seed, 2-2.5 pts. wt. rhizoma pinelliae, 1-2 pts. wt. dried orange peel, 1.5-2 pts. wt. fried large-headed Atractylodes rhizome, 2-3 pts. wt. reed rhizome, 4-5 pts. wt. nutrient additive, 30-35 pts. wt. rabbit manure, 7-8 pts. wt. potato, 1-2 pts. wt. vinegar, and 0.2-0.3 pts. wt. Effective Microorganisms (EM)-bacterial liquid.    USE - Golden needle mushroom culture material.    ADVANTAGE - The culture material utilizes easy to obtain raw materials, and has low cost so that needle mushroom production cost is reduced. The production of the culture material is simple and easy to operate. Further, the culture material is capable of cultivating delicious golden needle mushroom with high yield.    DETAILED DESCRIPTION - A golden needle mushroom culture material comprises 65-70 pts. wt. bran, 2-3 pts. wt. white sugar, 1-2 pts. wt. gypsum powder, 2-3 pts. wt. lime, 30-35 pts. wt. corn straw, 3-4 pts. wt. sweet potato seedling, 1-2 pts. wt. fried radish seed, 2-2.5 pts. wt. rhizoma pinelliae, 1-2 pts. wt. dried orange peel, 1.5-2 pts. wt. fried large-headed Atractylodes rhizome, 2-3 pts. wt. reed rhizome, 4-5 pts. wt. nutrient additive, 30-35 pts. wt. rabbit manure, 7-8 pts. wt. potato, 1-2 pts. wt. vinegar, and 0.2-0.3 pts. wt. Effective Microorganisms (EM)-bacterial liquid. The nutrient additive comprises 7-8 pts. wt. silkworm pupa, 0.1-0.2 pts. wt. cobalt chloride, 0.2-0.25 pts. wt. zinc sulfate, 0.2-0.4 pts. wt. manganese sulfate, 0.5-0.6 pts. wt. coix seed oil, 0.2-0.4 pts. wt. sunflower powder, 2-3 pts. wt. corn protein powder, and 1-2 pts. wt. iron slag. The nutrient additive is prepared by drying and crushing silkworm pupa, then adding rest materials and mixing. An INDEPENDENT CLAIM is included for preparation of the golden needle mushroom culture material, comprising: crushing sweet potato seedling, fried radish seed, rhizoma pinelliae, dried orange peel, fried large-headed Atractylodes rhizome and reed root, and adding 4-5 times water to soak for 3-4 hours to obtain mixed material; adding water to the potato to boil for 20-30 minutes and taking out and crushing to obtain potato slurry; adding white sugar into vinegar, heating and stirring to completely dissolve to obtain sugar vinegar solution; drying gypsum powder and rabbit manure, adding the mixed material, wetting the material with water until water content is 30-40%, then adding EM-bacterial liquid, sealing and fermenting for 18-24 days to obtain fermentation material; soaking the corn straw and bran into sugar vinegar solution for 3-4 hours, and adding fermentation material and rest raw materials, and stirring while spraying water to make water content reach 60-65%; and putting mixed material into polypropylene plastic bag and sterilizing with steam at 100 degrees C.