This study was carried out to evaluate the effect of Ganoderma lueuidum (GL) water extract on fat accumulation in the fatted rats Induced by the oral high fat administration for six weeks. Total cholesterol, neutral fat and epididymal fat pad of GL groups were lower than the control group. On the other hand, high density lipoprotein(HDL) -cholesterol was somewhat higher in GL than In the control group. In addition, the same result as the above case was obtained when examining adipose for liver and epididymal fat components. During the feeding experiment, level of low density lipoprotein(LDL) and very low density lipoprotein (VLDL) increased while HDL was decreased in the control group as compared with normal group. The decree of LDL and VLDL was decreased, but HDL was increased in GL group as compared with the control group. Experiment group showed the Increased excretion as compared with the control group, in the excretion. Based on the above results, It was shown that it is possible to improve fat accumulation induced by high fat dietary through using the oral administration of Ganoderma lueidum boiling extract solutions.