In this study, we investigated the quality characteristics and optimum conditions of porridge containing rice incubated with Phellinus linteus mycelium (PLMR). Composition measurements of PLMR were moisture 13.05%, ash 0.88%, carbohydrate 78.65%, crude protein 6.29%, and crude lipid 1.13%, also glutinous rice composition was moisture 13.99%, ash 0.32%, carbohydrate 77.18%, crude protein 7.85%, and crude lipid 0.66%. The water absorption rate of PLMR increased with increasing soaking time during 6 hours. However, the water absorption rate of glutinous rice increased until 30 minutes of soaking time. The pH of porridge was decreased as PLMR contents increased. The viscosity of porridge was increased as PLMR contents increased, and it was the lowest for the control at 914.77 cP. However, spreadability of porridge was decreased as PLMR contents increased. In terms of color, lightness was the highest for the 50% level, redness was the highest for the 75% level, and yellowness was the highest for the 25% level. In terms of textural characteristics, hardness and fracturability were increased as PLMR contents increased, whereas springiness, cohesiveness and resilience showed reverse results. In terms of consumer acceptance, flavor, appearance, viscosity, delicate taste, and overall acceptability were not significantly different between samples. Hot taste was decreased as PLMR contents increased, whereas grittiness showed reverse results. In conclusion, the results indicate that adding 25~50% PLMR to porridge is optimal for a recipe.