This study was conducted to compare the composition and antioxidant activity of 1- and 2-year-old Poria cocos Wolf cultivated at a mortuary and cemetery. An elemental analyzer test showed oxygen, carbon, hydrogen, nitrogen, and sulfur to be present at concentrations of 45~46%, 39~41%, 6.06~6.1%, 0.21~0.22%, and 0%, respectively. No differences in composition were observed among samples. Eleven minerals (S, Ca, Mg, P, As, Se, Cu, Fe, Pb, Zn, and Cd) found in P. cocos cultivated at the mortuary and cemetery were analyzed by inductively coupled plasma mass spectrometry (ICP). The levels of S, Fe, Mg, and Zn in P. cocos were higher in cemetery-cultivated samples than in mortuary-cultivated samples. A 1,1-diphenyl- 2-picrylhydrazyl (DPPH) assay for antioxidant activity revealed half-maximal inhibitory concentration (IC50)values of P. cocos to be 8.601 mg/mL (mortuary, 1 year old), 12.85 mg/mL (cemetery, 1 year old), 1.23 mg/mL (mortuary, 2 years old), and 1.18 mg/mL (landfill, 1 year old). A 2,2'-azino-bis-3-ethylbenzothiazoline-6-sulfonic acid (ABTS) assay revealed IC50 values of 15.85 mg/mL (mortuary, 1 year old),14.59 mg/mL(cemetery, 1 year old), 3.9 mg/mL (mortuary, 2 years old), and 14.92 mg/mL (cemetery, 1 year old). The results showed a concentration-dependent effect. Two-year-old mortuary-cultivated P. cocos had the highest antioxidant activity among samples. Ultrastructure analysis with a field emission scanning electron microscope (FESEM) showed no obvious differences among samples.