The invention relates to a tower cultivation seat for rapidly cultivating Cinnamomum kanehirae fruit body. The tower cultivation seat is assembled by several seated blocks that are made of periderm-removed Cinnamomum kanehirae tree and stacked into a tower shape, an upper cover and a bottom seat. Each seated block includes a top portion concavely provided with a deep cultivation tank, a bottom portion concavely provided with a shallow cultivation tank, and seated ends respectively formed on outer peripheries of the top portion and the bottom portion, in which the top portion is utilized to mutually stack with the upper cover, the bottom portion is utilized to mutually stack with the bottom seat, each seated end is provided with an adequate thickness suitable for stacking, the deep cultivation tank and the shallow cultivation tank are utilized to form a cultivation chamber, and a clearance space for oxygen inflow is preset between end surfaces of the seated ends that are stacked. When placing Cinnamomum kanehirae mycelium in the deep cultivation tanks of the seated blocks and a deep cultivation tank of the bottom seat, oxygen is allowed to freely enter and exit through the clearance space therebetween to reach the cultivation chambers to turn the liquid Cinnamomum kanehirae essential oil therein into gaseous Cinnamomum kanehirae, thereby suitably maintaining the humidity of the cultivation chambers and enabling solid cultivated fruit body to have enough energy to transform into high triterpene fruit body by utilizing the gaseous Cinnamomum kanehirae converted from the liquid Cinnamomum kanehirae essential oil. With biological conversion and merge, mycelium is allowed to rapidly overgrow on the shallow cultivation tanks of the seated blocks and the upper cover with reddish appearance (to be fully fermented) until mycelium has grown into a solid cultivated fruit body with high triterpene. Accordingly, with the conveniently storable and stackable tower-shaped cultivatio
