The purpose of this study evaluated the immunoregulatory effect of phellinus linteus ethanol (PLE) extracts on liver damage on carbon tetrachloride ($CCl_4$) induced in rats. Four-week old Male Sprague-Dawley rats were divided into the three experimental groups randomly; Control group, $CCl_4$ group, $CCl_4$ + PLE group. We found that effect of PLE on $IFN-gamma$, STAT1 and pSTAT1 was decrease in vivo. Several genes were demonstrated to be IL-4 inducible prior to the discovery of STAT6. IL-4, STAT6 and pSTAT6 decreased significantly lower in $CCl_4$ + PLE than the $CCl_4$ group. Our data indicated that cytokine protein production were increased in $CCl_4$ group with $CCl_4$ + PLE group. In our data indicate that IgA levels in MLN lymphocytes were low, while IgE was high in $CCl_4$ + PLE group compared with $CCl_4$ group. Therefore, the results of this study show that PLE can be proposed to protect the liver against $CCl_4$-induced immunoregulatory activity in rats.