Abstract: Selenium-enriched edible fungi are rich in selenium polysaccharides, selenoproteins, selenium polypeptides and other bioactive components. However, the selenium forms and organic selenium transformation rate of selenium-enriched edible fungi are affected by several factors, such as species, selenium biotransformation methods and cultivation techniques. Subsequently, edible fungi show different biological activities and mechanisms of action. Therefore, it is particularly important to study the forms, distribution, absorption and transformation of selenium in edible fungi. The paper reviews the proportion of different forms of selenium in total selenium, the process of absorption and transformation of different selenium forms, the threshold of total selenium, the present selenium-enriched technology and the industrial problems of representative selenium-enriched edible fungi. The immunological activity, antitumor activity and antioxidant activity of different selenium forms in selenium-enriched edible fungi are also discussed in this paper. This review is expected to provide a reference basis for the precise selenium enrichment of edible fungi, to serve as a scientific support for the development of highly active different forms of selenium, and to propose directions for the development of selenium-enriched edible fungi.