NOVELTY - Method for cultivating Jew's ear, involves (a) sterilizing crushed straw, adding acetic acid solution, and carrying out enzymatic reaction using cellulase, (b) sterilizing wood meal, adding acetic acid solution, and carrying out enzymatic reaction using laccase, (c) mixing products obtained in steps (b) and gypsum powder, adding product obtained in step (a), and sterilizing obtained matrix, (d) bagging matrix, spraying water, and inoculating Jew's ear into matrix, and (e) exposing produced spawn to natural light, and harvesting Jew's ear.    USE - The method is useful for cultivating Jew's ear (claimed).    ADVANTAGE - The method cultivates crispy Jew's ear having favorable taste.    DETAILED DESCRIPTION - Method for cultivating Jew's ear, involves (a) subjecting 30-50 %mass crushed straw to high-temperature sterilization, adding acetic acid solution to sterilized straw for regulating pH to 4-6, then adding cellulase to obtained mixture, and carrying out enzymatic reaction at 30-40 degrees C for 6-12 hours, where above-mentioned processes are carried under sterile conditions, (b) subjecting 10-15 %mass wood meal to high-temperature sterilization, adding acetic acid solution to sterilized straw for regulating pH to 4-6, then adding laccase to obtained mixture, and carrying out enzymatic reaction at 30-40 degrees C for 5-8 hours, where above-mentioned processes are carried under sterile conditions, (c) mixing 30-50 %mass product obtained in step (b) with 1-5 %mass gypsum powder under sterile conditions, then adding product obtained in step (a), and subjecting obtained mixture to high temperature sterilization to obtain matrix, (d) bagging the matrix under sterile conditions, spraying water on the bag, controlling moisture content of matrix at 50%, inoculating the Jew's ear into the matrix, maintaining room temperature, placing the bag under shade, and controlling dry environment for 2-3 months to produce spawn, and (e) exposing the spawn to natural light, providing ventilation for improving growth of Jew's ear, and harvesting the Jew's ear.