Abstract: In this paper,a description is given of the cultivation techniques, cost, benefits of planting Poria cocos in the underwood. The analysis and evaluation showed that the overall cost was 9 925 yuan by planting on the wood, the output value reached sixteen to 24 thousands and the net profit up to ten thousands per 0.067 hectare at best, and the economic benefit was very significant. Planting of Poria cocos could also bring such social and ecological benefits as providing jobs, increasing income of farmers and improving soil structure, increasing soil fertility and so on. The comprehensive analysis and evaluation showed that the benefits of underwood planting of Poria cocos was very remarkable and the potential prospect would be good. Therefore the underwood planting should be worth popularizing and applying in Zhaohua,Guangyuan.