NOVELTY - Culture material and its preparation are claimed. The culture material comprises (a) 60-120 pts. wt. corn stalk silage, 10-25 pts. wt. manure, 1-5 pts. wt. soybean meal, 4-10 pts. wt. gypsum, and 1-2 pts. wt. calcium superphosphate, or (b) 50-80 pts. wt. corn stalk silage, 8-15 pts. wt. manure, 1-3 pts. wt. soybean meal, 3-8 pts. wt. gypsum, and 10-18 pts. wt. lees, where the manure is chicken, duck or goose manure.    USE - The culture material is useful for cultivating Agaricus bisporus (claimed).    ADVANTAGE - The culture material reduces cost by 18-20% and increases yield of A.bisporus upto 25-30%.    DETAILED DESCRIPTION - Culture material and its preparation are claimed. The culture material comprises (a) 60-120 pts. wt. corn stalk silage, 10-25 pts. wt. manure, 1-5 pts. wt. soybean meal, 4-10 pts. wt. gypsum, and 1-2 pts. wt. calcium superphosphate, or (b) 50-80 pts. wt. corn stalk silage, 8-15 pts. wt. manure, 1-3 pts. wt. soybean meal, 3-8 pts. wt. gypsum, and 10-18 pts. wt. lees, where the manure is chicken, duck or goose manure. Method for preparation of the culture material, involves (a) crushing corn stalk silage to a length of 12-15 cm, spraying 2% treatment solution to half the amount of corn stalk silage, mixing, sealing mixture, performing anaerobic fermentation for 40 days, where the pH is maintained to 4.2, spraying 5% aqueous polyvinyl alcohol to remaining amount corn stalk silage, and again spraying 2% zinc chloride solution, where the degree of polymerization of polyvinyl alcohol is 400, (b) mixing manure and water, stirring uniformly, adding treated corn stalk silage, and mixing to obtain wet mixture, (c) adding remaining raw materials, mixing uniformly and stacking mixture, (d) adding mixture obtained in step (c) to fermentation tank, performing aerobic fermentation by supplying oxygen for every 5-20 minutes, increasing temperature to 70-80 degrees C, until the components in mixture dissolves completely, pouring fermented mixture once in every three days for 3 times and collecting primary fermentation material, and (e) adding collected primary fermentation material into secondary fermentation tank, fermenting the mixture, collecting secondary fermented material and sterilizing fermented material at 60 degrees C for 2 hours.