Abstract: Ganoderma lucidum spore powder was used as raw material,and it was broken by microwave and ultrasonic. The time,power and ratio of material to liquid of microwave and ultrasonic were taken as the factors. The content of polysaccharides and triterpenoids of Ganoderma lucidum spore powder were as indicators. The best process were solid-liquid ratio 20∶1 (mL/g),microwave power 280 W,microwave time 90 s.Ganoderma lucidum spore powder breaking by microwave was used as raw material to compare the particle size,looseness,specific surface area,color and angle of repose of the spore powder before and after breaking,and observed the morphology by electron microscope. The total fat,total polysaccharide,total triterpene,ash,protein,polyphenol and other nutrients of the spore powder were determined before and after the wall was broken,and the qualities of the spore powder before and after the wall was broken were compared.The results showed that the sensory state of Ganoderma lucidum spore powder after breakage was significantly different from that of unbroken spore powder:The specific surface area,looseness and chroma of spore powder increased significantly;particle size and fluidity decreased. The content of nutrients such as fat,polysaccharide,triterpenoids,ash and protein in the spore powder after breaking the wall increased to varying degrees. The experiment proves that the microwave breaking treatment is helpful for the dissolution of functional ingredients such as triterpenoids,crude polysaccharides and crude fat in the spore powder of Ganoderma lucidum,which greatly increases the dissolution of nutrients of Ganoderma lucidum spore powder.