The proximate composition, percentages of nitrogen,carbon, potassium and phosphorus. pH, lignin contents, organic matter and enzyme production were determined using the substrates degraded by P . pulmonarius. Crude protein in creased significantly through out the incubation period from 1.27% in the control to 12.63% in cotton waste, 6.65% to 14.82% in rice straw and in cocoa pod husk from 7.04% to 13.82% Crude fibre decreased significantly in cotton waste and cocoa husk from 5.88% to 5.31% and from 39.88% to 34.95% respectively but an in crease was observed in rice straw from 18.42% in control to 28.08% after 60days of in cubation period. The nutrient contents, pH values, organic matter showed significant differences of (P