Abstract: Using the dried powder made of Pleurotus eryngii by-product along with wheat flour, sugar, palm oil, seasonings and other ingredients, a crunchy cookie product was developed. Based on the orthogonal experiment and sensory evaluation, the optimized ratio of the crust:pastry was determined to be 3:5; the mixture for the coating crust, 70% of high gluten wheat flour, 5% of the mushroom powder, 0.9% of baking powder; and, the formulas for the cookie dough, 45% of low gluten wheat flour, 10% of the mushroom powder, 30% of palm oil, and 15% of sugar. The resulting product had a typical brownish baked color, crunchy texture, and appealing P.eryngii aroma. Its nutritional value was improved over the similar conventional products on the market suggesting a plausible new venue for the utilization of P.eryngii by-product.