Abstract: Fungal substance of Schizophyllum commune and Eucommia ulmoides was prepared through solid fermentation. Sugar- free food was made with fungal substance of Schizophyllum commune and Eucommia ulmoides, pumpkin powder and stevioside. The optimized formulation was obtained through orthogonal tests: flour100.0g, fungal substance of Schizophyllum commune and Eucommia ulmoides 10.0g, stevioside 0.07 g, shortenings20.0g, pumpkin powder 40.0g, plant oil 10.0g, salt 0.30 g, baking powder 0.50 g. The various components of sugarfree food were as follows: protein 4.1%, fat 26.7%, water no more than 8.0%, acid value 3.5g KOH /100 g, peroxide value 0.17 g fat /100 g, total lead less than 1.0mg / kg. Total arsenic was not detected. This sugar- free food was tawny.Its shape was unbroken and without deformation.It tasted crisp, had fungal substance flavour and had good nutritional value.A new approach for the application of Eucommia ulmoides in food areas was presented by this research.