靈芝（Ganoderma lucidum）在中醫中有著悠久的歷史，是一種被認為可以延年益壽、促進健康的菇類，並且擁有許多功效，例如抗氧化、抗腫瘤、抗發炎、抗病毒、抗糖尿病和免疫調節活性。本研究為發展林下經濟，於樹木根部種植靈芝，充分利用森林底層空間，並藉由不同樹種的段木培養方式，比較其生長情形及活性成分變化。研究結果得知，使用青剛櫟（Quercus glauca）和三斗石櫟（Lithocarpus hancei）段木培養的靈芝之乙醇萃取物（400 μg/mL）相對於太空包培養的靈芝之乙醇萃取物（200 μg/mL）有更少的細胞毒性，而三種培養方式在400 μg/mL濃度以下，水萃取物均不具有任何細胞毒性。靈芝中生物鹼含量則是青剛櫟（2.74 ± 0.05%）高於太空包（2.61 ± 0.44%）與三斗石櫟（1.13 ± 0.36%）；靈芝中三萜類與總多酚含量則是以太空包最高。最後靈芝酸部分，三斗石櫟所培養的靈芝不管是靈芝酸A、B還是H皆與太空包所培養的靈芝無統計上差異，並且顯著高於青剛櫟。綜合以上結果，使用青剛櫟和三斗石櫟段木來培養靈芝擁有不亞於太空包培養的營養價值，是可行的方案。

Ganoderma lucidum has a long history in traditional Chinese medicine and is a mushroom believed to promote longevity, enhance health, and embody various beneficial properties such as antioxidant, antitumor, anti-inflammatory, antiviral, antidiabetic, and immunomodulatory activities. To harness the potential of the under-forest economy, this project implemented the cultivation of G. lucidum at the base of trees, maximizing the available space beneath the forest canopy, and compared its growth and variations in active ingredients through different tree cultivation methods. The results of the study revealed that G. lucidum cultured with segmented wood (Quercus glauca, Pasania hancei) with ethanol extracts (400 μg/mL) exhibited lower cytotoxicity compared to G. lucidum cultured in space packs (200 μg/mL), and the three cultivation methods at concentrations below 400 μg/mL of aqueous extracts were found to be non-cytotoxic. The alkaloid content in Q. glauca (2.74 ± 0.05%) surpassed that in the space bag (2.61 ± 0.44%) and P. hancei (1.13 ± 0.36%). Triterpene and total polyphenol contents were the highest in the space bag. Regarding ganoderic acid, there were no statistically significant difference in ganoderic acid A, B, or H between G. lucidum cultivated by P. hancei and that cultured by the space bag. However, these values were significantly higher than those of Q. glauca. In conclusion, utilizing segmented wood (Q. glauca, P. hancei) at the base of trees for G. lucidum cultivation emerged as a viable solution, offering nutritional value comparable to space bag cultivation.