To provide a mushroom processed food in which flavor and taste peculiar to mushroom are effectively utilized, and from which effect derived from ingredients of bracket fungus of the genus Fomes to improve various symptoms can be expected, such as reinforcement in immune strength of β-glucan included in the bracket fungus of the genus Fomes.

The mushroom processed food is similar to fish boiled in soy sauce, and obtained through the following process: soaking dry mushroom in water to be restored; putting the mushroom restored in water and seasonings into a cooker; further putting a prescribed amount of soup of the bracket fungus of the genus Fomes into the cooker; boiling these materials until the moisture is completely eliminated while removing scum so as to make the pleats of the mushrooms after removing the scum contain dispersed liquid where powder or granules of the bracket fungus of the genus Fomes is/are dispersed; seasoning the mushroom whose pleats contain the dispersed liquid; and boiling up the seasoned mushrooms so as to become similar to fish boiled in soy sauce.