This study is based on the utilization of pine mushroom for processing products by development of pine mushroom Jung-Gwa. The results were summarized as follows: Pine mushroom Jung-Gwa were prepared with four different amounts (20, 30, 40, 50%) of honey. Pine mushroom Jung-Gwa color value was the highest by 20% soaking honey-water product and 40% soaking honey-water product was the lowest. Strength and hardness of 20% soaking honey-water product was the highest. Appearance to product of 50% soaking honey-water was the highest preference by all age of except 20's. The honey content of more and more external appearance preference was became higher. Product of 40% soaking honey-water was best by flavor of pine mushroom Jung-Gwa. A sugary tastes comparison 50% soaking honey water to 40% soaking honey water was not distinction. The texture was appeared a statistically significant difference by products of 20%, 30% soaking honey-water. Product of 20% soaking honey-water was favorite in 20's and product of 30% soaking honey-water was favorite in 30's. In overall preference test for pine mushroom Jung-Gwa of 40% soaking honey water was preferred by all age. Oligosaccharide helped geriatric diseases and cheaper. Thus this study used oligosaccharide but the result was not a statistically significant difference of pine mushroom Jung-Gwa products quality by comparison honey-water to oligosaccharide. Therefore oligosaccharide utilization products was thought worth a lot more by processing price and functional.