This invention relates to a Taiwanofungus camphoratus fungus culturing method and a culturing substrate ingredient, characterized by comprising the following steps: 1) a primary fungus culturing step for transferring wild Taiwanofungus camphoratus fungus to a culture plate containing culturing substrate 2) a transfer-culturing step for transferring the wild Taiwanofungus camphoratus fungus to a culturing container greater than the culture plate for culturing, wherein the culturing container contains culturing solution at this stage 3) a transform-culturing step for adding aquilaria chips to the culturing container when the mycelia of the Taiwanofungus camphoratus fungus grow richer in the culturing container so as to enable the mycelia to fully absorb triterpene compound ingredients in the aquilaria during growth.本發明係為一種牛樟芝菌體培養方法及培養基底成份,其主要特徵在於包括有以下步驟:1)初菌培養步驟:將野生牛樟芝菌移植到培養皿中,其中該培養皿置放有培養基底;2)轉植培養步驟:至將野生牛樟芝菌轉植到容積較培養皿更大的培養容器中培養,此一階段培養容器內附有培養液;3)轉化培養步驟:當牛樟芝菌體之菌絲於培養容器中至更飽滿時,於培養容器中加入沉香木屑驅使菌絲在成長過程中,充分吸收沉香之三萜類化合物成份。