NOVELTY - Mushroom cultivation material comprises 30-60 pts. wt. cow dung, 10-30 pts. wt. corn straw, 10-20 pts. wt. gypsum, 1-2 pts. wt. fertilizer, 1-2 pts. wt. calcium, 1-4 pts. wt. superphosphate and 1-5 pts. wt. bentonite.    USE - The material is useful for cultivating mushroom (claimed).    ADVANTAGE - The material is capable of cultivating the mushroom with high density and yield.    DETAILED DESCRIPTION - An INDEPENDENT CLAIM is included for preparing the mushroom cultivation material, comprising (a) pressing pre-wet cow dung having a moisture content of up to 40% and evenly mixing the dung with mushroom fungus residues in a stacked type or conical type reactor, (b) turning the reactor for 3-4 times, adding the fertilizer during the 1st and 2nd turnings, and then adding superphosphate, gypsum, bentonite, calcium and corn straw during the 2nd and 3rd turnings, adjusting the pH value to 7.5-8, after turning perforated ventilation, when the reactor temperature begins to drop by 70-75 degrees C, turning the reactor for 3-4 times until the reactor temperature rises to 70-75 degrees C, and performing secondary fermentation, where moisture content is maintained at 65-67% during the entire turning process, (c) sterilizing the mushroom house 30 hours before the time of feeding the cultivation material, where the mushroom house is sterilized in accordance with a cultivated area per 100 m2 using 100 ml of dichlorvos, 500 g of formalin water, and potassium permanganate and fumigating for 24 hours and then sealing for 3-5 hours, (d) feeding the cultivation material uniformly into the mushroom house, and (e) sealing a door window and a vent hole of the mushroom house, carrying out fermentation by keeping mushroom house temperature at 62-65 degrees C for 8-10 hours and cooling to 50-55 degrees C for 3-4 days, where the temperature of the cultivation material gradually lowers to 45-50 degrees C and maintained for 12 hours and then lowers to 45 degrees C, and opening the door window of the mushroom house to rapidly decrease the temperature of the cultivation material.