NOVELTY - Ganoderma cultivation material comprises (in pts.wt.): palm shell (40-50), wheat bran (10-20), palm chip (5-15), gypsum powder (0.5-2.0), cottonseed hulls (0.1-10), sugar (0.5-1.5), rice bran (0.1-15), gold needle mushroom root (5-10), palm kernel (1-5), Phellodendron (0.1-5), cold pressed peanut (0.1-5) and manganese (0.1-0.2), where sugar is glucose, fructose, maltose and sucrose. Palm shell is removed during extraction of palm oil fruit. The palm chip is sawdust or wood chip of palm tree trimming or wood processing leaves or flower powder.    USE - Ganoderma cultivation material.    ADVANTAGE - The Ganoderma cultivation material is prepared in cost-effective manner, and is eco-friendly in nature.    DETAILED DESCRIPTION - Ganoderma cultivation material comprises (in pts.wt.): palm shell (40-50), wheat bran (10-20), palm chip (5-15), gypsum powder (0.5-2.0), cottonseed hulls (0.1-10), sugar (0.5-1.5), rice bran (0.1-15), gold needle mushroom root (5-10), palm kernel (1-5), Phellodendron (0.1-5), cold pressed peanut (0.1-5) and manganese (0.1-0.2), where sugar is glucose, fructose, maltose and sucrose. Palm shell is removed during extraction of palm oil fruit. The palm chip is sawdust or wood chip of palm tree trimming or wood processing leaves or flower powder. The gold needle mushroom root is culture material for harvesting. Palm kernel is by product, which is obtained by pressing the palm to obtain palm kernel oil, where moisture content in palm kernel, cold pressed peanut is 4-7 %, cold pressed peanut platinum and palm chip is 4-7%, 5-7% and 5-7% respectively. An INDEPENDENT CLAIM is included for a method for preparing Ganoderma cultivation materials, which involves:    (A) mixing palm shell, palm tree and cotton seed hull in water for 6-8 hours;    (B) dissolving gypsum powder, manganese and sugar in water with stirring uniformly to obtain a solution, and then adding wheat bran, gold needle mushroom root to the obtained solution;    (C) mixing rice bran, palm kernel, Phellodendron and cold pressed peanut to the obtained solution uniformly;    (D) mixing the obtained material with the obtained solution uniformly, and then bottling them; and    (E) sterilizing the obtained material to obtain the finished product.