The antioxidant, xanthine oxidase, tyrosinase inhibitory activities and polyphenol contents of the fruiting bodies of Pleurotus cornucopae extracted with acetone, hot water and methanol (hereinafter referred to Fr. Ace, Fr. HW and Fr. MeOH). The antioxidant activities in the Fr. Ace, Fr. HW and Fr. MeOH were 93.23%, 89.55% and 92.58%, respectively at the concentration of 2.0 mg/ml. Xanthine oxidase inhibition activity in the Fr. Ace, Fr. HW and Fr. MeOH were 45.84%, 46.50% and 45.60%, respectively at the concentration of 5 mg/ml. Tyrosinase inhibition activity in the Fr. Ace, Fr. HW and Fr. MeOH were 52.11%, 50.12% and 55.81%, respectively at the concentration of 1.0 mg/ml. Total polyphenol contents in the Fr. Ace, Fr. HW and Fr. MeOH were 18.99 mgGAEs/ g, 16.73 mgGAEs/g and 18.66 mgGAEs/g. These experimental results suggested that fruiting bodies of P. cornucopae contained good physio-chemical substances for promoting human health.