The purpose of this study evaluated the immunoregulatory effect of phellinus linteus ethanol (PLE) extracts on liver damage on carbon tetrachloride (CCl4) induced in rats. Four-week old Male Sprague-Dawley rats were divided into the three experimental groups randomly; Control group, CCl4 group, CCl4 + PLE group. We found that effect of PLE on IFN-γ, STAT1 and pSTAT1 was decrease in vivo. Several genes were demonstrated to be IL-4 inducible prior to the discovery of STAT6. IL-4, STAT6 and pSTAT6 decreased significantly lower in CCl4 + PLE than the CCl4 group. Our data indicated that cytokine protein production were increased in CCl4 group with CCl4 + PLE group. In our data indicate that IgA levels in MLN lymphocytes were low, while IgE was high in CCl4 + PLE group compared with CCl4 group. Therefore, the results of this study show that PLE can be proposed to protect the liver against CCl4-induced immunoregulatory activity in rats.