Recently, hair loss regarded as a mere means of middle-aged men due to stress and environmental pollution. The market for hair loss in Korea is about four trillion won and it is growing continuously. It is mainly made by mixing natural extracts such as medicinal plant. The purpose of this study was to investigate the effects of 70% ethanol extracts of Phellinus linteus on the growth of fibroblasts, dermal papilla cells and lipid precursors, We want to try to make a materialization. The 70% ethanol extract of P. linteus on the cell viability of Human follicle dermal papilla cell (HFDPC), adipocyte (3T3-L1), fibroblast (CCD-986sk). The result the cell viability of HFDPC was increased according to the contents of ethanol extract of P. linteus. But the 70% ethanol extract of P. linteus showed weak inhibit activity in CCD-986sk cell growth. Also, the 70% ethanol extract of P. linteus did not inhibit the growth of 3T3-L1 cells. As a result of this study, in-vitro hair growth activity of herbal medicines for hair material development was not shown to be toxic to HFDPC and 3T3-L1 cell. As a result, the 70% ethanol extracts of P. linteus have potential to developing hair-related product. Acknowledgement : This research was supported by the Ministry of Trade, Industry & Energy(MOTIE), Korea Institute for Advancement of Technology(KIAT) through the Encouragement Program for The Industries of Economic Cooperation Region(R0005473)