In this study, we attempted to find substitute materials, distillers residue of cassava, alfalfa pellet, and distillers residueof corn, for cotton seed meal in bottle cultivation of Pleurotus ostreatus. In all treatments, the total carbon content wascomparable with the exception of T4, and the total nitrogen content of T3 was similar to the control group, and C/N ratio of T4was higher than other treatments. The diameter of plieus was the largest in T2, and the diameter of stipe was the largest in T2and T4. And the length of stipe was largest in T1 and T2, and the most number of available stipes was in T1 and T3. The yieldand bio-efficiency of fruit-body by residue of corn with soluble treatment(T3), were similar to the control of P. ostreatus.Therefore, it was suggested that residue of corn was substituted for cotton seed meal for cultivation of P. ostreatus.