The invention discloses an edible fungus nutrient solution capable of protecting the liver, invigorating the spleen and neutralizing the effect of alcoholic drinks. The edible fungus nutrient solution is prepared from the following raw materials in parts by weight: 15-20 parts of glossy ganoderma, 16-18 parts of toadstool, 5-9 parts of Chinese caterpillar funguses, 14-20 parts of shiitake mushrooms, 6-8 parts of pleurotus pulmonarius, 10-12 parts of pleurotus eryngii, 8-10 parts of hypsizygus marmoreus, 20-30 parts of grapes, 20-24 parts of tomatoes, 15-18 parts of sweet potatoes, 20-22 parts of hippophae rhamnoides fruits, 8-12 parts of celery and 5-8 parts of a traditional Chinese medicine extracting solution, wherein the traditional Chinese medicine extracting solution is prepared by mixing raw materials of Chinese thorowax, kudzuvine flowers, poria cocos, smoked plums, reed rhizomes, fleeceflower roots, rhizoma polygonati, gordon euryale seeds and hoveniae semoveniae semen in proportion of the Chinese thorowax, to the kudzuvine flowers, to the poria cocos, to the smoked plums, to the reed rhizomes, to the fleeceflower roots, to the rhizoma polygonati, to the gordon euryale seeds and to the hoveniae semoveniae semen being 6 to 8 to 5 to 15 to 6 to 3 to 4 to 2 to 3. The prepared nutrient solution capable of neutralizing the effect of alcoholic drinks not only is natural and healthy, can protect the liver and invigorate the spleen, but also is notable in the effect of neutralizing the effect of alcoholic drinks, the effective rate of neutralizing the effect of alcoholic drinks is as high as 96% or above, and besides, the nutrient solution has the health-care efficacies of benefiting qi, nourishing blood, clearing heat, removing toxicity, resisting bacteria, resisting viruses, resisting coagulation and promoting blood circulation.