This study was carried out to get infomation on the nitric oxide production ability and its formation mechanisms of polysaccharides extracted from Ganoderma lucidum(PSG) by using murine macrophage cell line. The cultured mycelial cells of Ganoderma lucidum were extracted by alkali, and than neutralized by acid. The extract were passed through the column of DEAE cellulose for more purification. The neutral fraction was concentrated and precipitated with 95% ethanol. The precipitate was lyophilized and PSG was obtained. The immunomodulating effects of PSG on macrophage were performed by using murine macrophage cell line ATCC TIB 71 cells with PSG 0.5mg. PSG alone could not induce the production of nitrite, but it had a significant potential effect on nitrite secretion when the cells were primed and triggered with BCG and Interferon(IFN)-${gamma}$. Also it was prominent by using calcium channel blocker(verapamil) and adenylate cyclase activator(forskolin).