It has been well known that mushroom polysaccharide extracts have superoxide and hydroxyl radical scavenging activities. So we studied the efficacy and anti-oxidative effect of mushroom(Auricularia auricula U.) in rats treated with water and ethanol extracts of Auricularia auricula U after inducing dryness of skin by the application of detergent. The results of the research for of the efficacy and anti-oxidative effect Auricularia auricula U. are as follows thats. Weight gain and feed intake in animals treated with water extracts and ethanol extracts are significantly higher(p<0.05) than animal treated with detergent. Animals treated with water extracts of Auricularia auricula U. compared to animals treated with ethanol extracts have the higher HDL-cholesterol levels in the blood and the lower LDL-cholesterol levels in the blood. SOD-like activity of the ethanol extracts of Auricularia auricula U. was $27.39{pm}1.61%$ at 2000ppm.