Uses of a poria cocos extract, a tumulosic acid and/or a pharmaceutically acceptable salt of the tumulosic acid in the preparation of a drug or food, and the drug or the food is used for protecting muscles. The drug is especially used for resisting against muscle cell damages and promoting the regeneration and recovery of muscles, so as to adjust, treat and/or delay muscle atrophies, and especially muscle atrophies caused by aging, diseases and/or cachexia. The food is a health food, a nutrient supplementary food or a special nutritional food.
