The purpose of this study was evaluated physiological activity of processed sulfur with Cordyceps militaris mycelium that antioxidative and antiinflammatory effects. Proliferation of processed sulfur (PS) with Cordyceps militaris mycelium was increased in dose-dependent manner. In organic sulfur contents of Cordyceps militalis mycelium fortified processed sulfur, CM+PSH (CM+3000 ppm of PS) was significantly higher than other groups. However, CM+PSL (CM+1500 ppm of PS) was almost changed organic sulfur. Content of total polyphenol compounds was similarity to CM, CM+PSL and CM+PSH. The EDA (electron donating ability) and SOD-like activity was increased in dose-dependent manner and the activity of CM were significantly higher than CM+PSL and CM+PSH. We examined cytotoxicity, nitric oxide production of Raw 264.7 cell and inhibition of HT 1080 cell by MTT assay. CM, CM+PSL and CM+PSH do not have any toxic effects in macrophages (Raw 264.7). And CM+PSL and CM+PSH inhibited the production of nitrite in Raw 264.7 cells activated with LPS. The antitumor effects of processed sulfur with Cordyceps militaris mycelium on HT 1080 cell was indicated a significantly inhibition activity. These results suggested that processed sulfur with Cordyceps militaris mycelium have activities of antioxidant, antiinflammatory effects.