The invention discloses nutrient soil for cultivating agrocybe cylindracea and a recycling method thereof. The nutrient soil comprises cottonseed shells, wheat husk, peat, coconut bran, wood chips, lime, bagasses, corn cob, compound nutrient soil, an organic fertilizer, urea and potassium phosphate. The recycling method includes the steps: (a) recycling waste nutrient soil for the first time; (b)mounting a nutrient soil collection box; (c) recycling waste nutrient soil for the second time; (d) spraying with itaconic acid fermentation mother liquor; (e) mounting a waste nutrient soil chargingdevice; (f) loading into the nutrient soil collection box; (g) quantitatively charging the waste nutrient soil; (h) recycling an empty nutrient soil collection box; (i) continuously charging the wastenutrient soil; and (j) discharging out a filler. The nutrient soil has the advantages of loose external structure and compact internal structure, good permeability, strong water storage, rich nutrient substance content, and improvement of the harvesting yield of agrocybe cylindracea. The method recycles the waste nutrient soil, has good effect of exhaust gas treatment, and reduces the cultivationcost of agrocybe cylindracea.