The invention discloses an acid permeation high-pressure freezing wall breaking technology for Ganoderma lucidum spore. Through the scheme, Ganoderma lucidum spore is firstly permeated and soaked withacid, and then through high pressure wall breaking and freezing wall breaking, the Ganoderma lucidum spore can be completely broken, and the content of the Ganoderma lucidum spore is completely released. Specifically, the Ganoderma lucidum spore without wall breaking is permeated and soaked with acid, sterilization high pressure wall breaking is carried out, the Ganoderma lucidum spore is dried inside an oven at the temperature of 65 DEG C, then is frozen inside a refrigerator at the temperature of 4 DEG C, and then is dried inside an oven at the temperature of 65 DEG C so as to complete thewall braking function of the Ganoderma lucidum spore. The wall braking rate of the high pressure freezing wall breaking method can reach more than 99%, wherein the content of the main effective ingredient ganoderan of the Ganoderma lucidum spore is 2.5 to 3.5 times of that before wall breaking, and is 1.5 to 2.0 times of the content of the wall-broken Ganoderma lucidum spore in a traditional wallbreaking technology. Moreover, the wall breaking technology accords with the sanitary condition, the content of the Ganoderma lucidum spore is not exposed, the oxidative deterioration of the content is unlikely to cause, the product can be directly filled into capsules or crushed into tablets, and the Ganoderma lucidum spore also can be stored for a long time in the condition without contamination.