This study carried out to develop a healthy vinegar with mushrooms mycelia (Cordyceps militaris, Phellinus baumi, Pleurotus cornucopiae, Ganoderma lucidum). As results of analysis of functionality, mycelia culture with brown rice were higher than that of brown rice. The highest beta-glucan contents was showed in Phellinus baumi culture as 78.7mg/g and cordycepin was detected in Cordyceps militaris culture as 0.34mg/g. Physicochemical properties of mushroom mycelia vinegars(MMV), Cordyceps militaris and Pleurotus cornucopiae vinegar is higher acidity and reducing sugar content. Sensory evaluation of MMV, Cordyceps militaris and Pleurotus cornucopiae vinegar was 7.29 and 6.59, respectively. In case of analysis of functional and bioactive components, Cordyceps militaris vinegar was excellent polyphenol, antioxidant activity, and also contained 786ppm of cordycepin. Pleurotus cornucopiae vinegar was showed the highest content of beta-glucan as 20.9mg/g. Cordyceps militaris vinegar was higher antihypertensive activity and anti tyrosinase activiy than that of brown rice vinegar. In addition, Pleurotus cornucopiae vinegar was showed the highest anti-gout activity.