NOVELTY - Preparing Pholiota nameko cultivation material comprises: (a) taking wood stock, cotton seed hull, bran, mushroom stem, lime and gypsum as dry raw material; (b) adding clean water into mushroom stem particles and soaking at room temperature, adding the mushroom stem along with soaking liquid into wood stock and cottonseed hull, then piling to ferment; (c) turning once when the temperature reaches 60 degrees C, adding lime and gypsum, turning, then adding bran; and (d) cooling the fermented cultivation material and loading into polypropylene bags, inoculating mushroom strain and cultivating.    USE - The method is useful for preparing Pholiota nameko cultivation material (claimed).    ADVANTAGE - The method is environmentally-friendly and saves labor.    DETAILED DESCRIPTION - Preparing Pholiota nameko cultivation material comprises: (a) taking 46-54% wood stock, 20-28% cotton seed hull, 20% bran, 3-4% mushroom stem, 1.5% lime and 1% gypsum as dry raw materials, where the wood trimming is broadleaf tree wood stock, and the mushroom stem is shiitake mushroom stem residue, which is dried and crushed into particles; (b) adding 20-30 times clean water into mushroom stem particles and soaking at room temperature for 18-24 hours, adding the mushroom stem along with soaking liquid into wood stock and cottonseed hull, then piling to a height of 1.2-1.5 m and a width of 2-3 m, controlling dry weight to 300-500 kg, tapping for 4 weeks, providing vent of 10-15 cm using a stick with a pore density of 1/m3, allowing it to ferment; (c) turning once when the temperature reaches 60 degrees C until 24 hours, turning once a day, adding lime and gypsum, turning, then adding bran, totally turning for 3-4 times in 5-6 days, stopping the fermentation, adjusting the moisture content to 63-65%; and (d) cooling the fermented cultivation material and loading into polypropylene bags (17 cmx 35 cmx 0.004 cm), marking inoculation holes, inoculating the mushroom strain via inoculation hole, cultivating at 20-22 degrees C, with a humidity of 60-75% for 22-24 days until the mycelium covers the bag, then carrying out routine fruiting body management.