A Phellinus linteus beverage product of the present invention is prepared by the following steps: adding 0.07 0.2 weight parts of Phellinus linteus into 100 weight parts of water; boiling water containing Phellinus linteus for 4 5 hours to obtain Phellinus linteus extract; filtering the Phellinus linteus extract to eliminate sludge of Phellinus linteus; sterilizing the Phellinus linteus extract; and filling the Phellinus linteus extract into heat-resisting containers. The Phellinus linteus beverage of the present invention is drinkable as drinking water owing to similar flavor to barley or corn tea, low-priced, and at the same time has a unique flavor and effects of Phellinus linteus.