A ${eta}$-glucan synthase gene was isolated from the genomic DNA of polypore mushroom Sparassis crispa, which reportedly produces unusually high amount of soluble ${eta}$-1,3-glucan (${eta}$-glucan). Sequencing and subsequent open reading frame analysis of the isolated gene revealed that the gene (5,502 bp) consisted of 10 exons separated by nine introns. The predicted mRNA encoded a ${eta}$-glucan synthase protein, consisting of 1,576 amino acid residues. Comparison of the predicted protein sequence with multiple fungal ${eta}$-glucan synthases estimated that the isolated gene contained a complete N-terminus but was lacking approximately 70 amino acid residues in the C-terminus. Fungal ${eta}$-glucan synthases are integral membrane proteins, containing the two catalytic and two transmembrane domains. The lacking C-terminal part of S. crispa ${eta}$-glucan synthase was estimated to include catalytically insignificant transmembrane ${alpha}$-helices and loops. Sequence analysis of 101 fungal ${eta}$-glucan synthases, obtained from public databases, revealed that the ${eta}$-glucan synthases with various fungal origins were categorized into corresponding fungal groups in the classification system. Interestingly, mushrooms belonging to the class Agaricomycetes were found to contain two distinct types (Type I and II) of ${eta}$-glucan synthases with the type-specific sequence signatures in the loop regions. S. crispa ${eta}$-glucan synthase in this study belonged to Type II family, meaning Type I ${eta}$-glucan synthase is expected to be discovered in S. crispa. The high productivity of soluble ${eta}$-glucan was not explained but detailed biochemical studies on the catalytic loop domain in the S. crispa ${eta}$-glucan synthase will provide better explanations.