PROBLEM TO BE SOLVED: To solve a problem that in conventional drying lentinus edodes, in order to make best use of guanylic acid of a taste component, users have to carry out water return with cold water of at most 5°C over several hours or more, and moreover the taste component is hardly able to be utilized since elements of guanylic acid would break if it is returned by hot water exceeding 70°C to be utilized for a short time. SOLUTION: A drying lentinus edodes processing product characterized by making drying lentinus edodes absorb cold water beforehand is disclosed. In addition, a drying lentinus edodes processing product characterized by making drying lentinus edodes absorb water beforehand maintaining the drying lentinus edodes at a cooling condition. COPYRIGHT: (C)2012,JPO&INPIT