The invention provides a method for manufacturing a fungus pharmaceutical composition. The method comprises steps of knocking, kneading, extension, organic solvent extraction, high temperature alkali treatment, filtering and decolouring. The method is used for extracting poly(glucosamine) cellulose from fungus cell walls. The poly(glucosamine) cellulose is different poly(glucosamine) cellulose made from a China Taiwan patent, the patent number of which is 442496, and having defects of ultralow yield, rougher cellulose, and yellowy color. The poly(glucosamine) cellulose made through the method relatively shows the advantage of high yield, fine cellulose, and white color. The prepared poly(glucosamine) cellulose can be made into an excipient. Furthermore, it is proved through experiments that the poly(glucosamine) cellulose has excellent adsorption power and moisture maintenance of a tissue fluid, and is quite suitable for being used as a skin dressing, artificial skin, or a mask.