A method for manufacturingLignosus rhinocerusmycelia active substance for preventing and/or ameliorating lung injury is provided. The methodcomprisesfollowing steps: (a)culturing aLignosus rhinocerusmycelium in a plate media between 15℃ and 30℃ for 1 to 2 weeks； (b)inoculating the mycelium of step(a) to a flask and culturing it between 15℃ and 30℃ with a pH of 2 to 6 for 3 to 14 days； (c)inoculating the mycelium of step(b) to a fermentation tank and culturing it between 15℃ and 30℃ with a pH of 2 to 6 for 3 to 21 days, so as to obtain aLignosus rhinocerusmycelium fermentation liquid containing saidLignosus rhinocerusmycelium active substance.本發明提供一種用於預防及/或改善肺損傷的虎乳靈芝菌絲體活性物質，該活性物質的製備方法包括下列步驟：(a)取一虎乳靈芝菌絲體(Lignosus rhinocerusmycelia)於平板培養基上，於15-30℃之溫度下培養1-2周；(b)將步驟(a)培養後之虎乳靈芝菌絲體接種至一燒瓶內，於15-30℃、pH 2-6之環境培養3-14天；(c)將步驟(b)培養後之虎乳靈芝菌絲體接種於一發酵槽內，於15-30℃、pH 2-6之環境下攪拌培養3-21天，形成含有該虎乳靈芝菌絲體活性物質之一虎乳靈芝菌絲體發酵液。
