The invention relates to a wet-process wall breaking method of lucidum spore powder, comprising the steps of (1) soaking lucidum spore powder with ethanol and filtering; (2) washing with purified water and removing impurity; (3) adding mixing solids to mix with lucidum spore powder, and adding purified water 1-5 times of the total mass of solids into even mixed liquor, and grinding into mixed liquor and (4) drying, grinding and sieving to obtain solid spore powder products, wherein the mass ratio of the mixing solids and lucidum spore powder is 0.5-6:1;, the mixing solids are peroral cyclodextrin or mixture of peroral cyclodextrin and edible solid auxiliary materials or pharmaceutical solid auxiliary materials, and the mass ratio of the mixing solids and lucidum spore powder is 0.5-2:1. In the invention, the wall-broken rate of the lucidum spore powder is high, and stable effective ingredients in the lucidum spore powder are ensured. The invention has advantages of more convenient processing, sanitation, safety, short production period, few time consumption, high production rate, convenient operation, low investment of devices, and benefit for industrialized production.