Twenty trace elements, Al, As, Ca, Cd, Co, Cr, Cu, Fe, Ge, Hg, K, Mg, Mn, Na, Ni, P, Pb, S, Se and Zn were determined by ICP-AES with wet digestion from two kinds of different Ling Zhi fruitbody materials（Zhongzhi and Xianyuan）, Ling Zhi root, Ling Zhi mixture, unbroken and broken Ling Zhi spore powder. The common feature about the element content showed that there were rich trace elements in different Ling Zhi materials, and the concentrations of K, Ca, Mg, Fe, Zn, P and S in all kinds of Ling Zhi samples were relatively high. Besides, there were trace elements, Cu, Co, Cr and Ni, and potentially physiologically toxic elements, Al, As, Hg, Pb and Cd, in all samples. Elements Se and Ge with anticancer efficacy were not found in Ling Zhi samples. The concentrations of heavy metal elements were lower in spore powders than in other Ling Zhi samples. Trace element contents in the broken and unbroken spore powders showed minor difference, The concentrations of Fe and Se in Ling Zhi mixtures were obviously higher than in other kinds of Ling Zhi samples, due to factitious addition of these elements to Ling Zhi mixture sample. There was some difference between two kinds of Ling Zhi fruitbody from deferent plant places, which may have some relations with the soil and environment. The concentrations of Ca, Cu and Zn in Ling Zhi root were higher than in other Ling Zhi materials. According to the analyses, these elements in Ling Zhi were helpful to improving cardiovascular function.