After the commercial cultivation of Ganoderma lucidum, that is becoming increasingly popular because of its valuable medicinal effects, a large amount of Ganoderma spent substrate (GSS) remains as a residual material. It is important to identify differences in the chemical compositions among GSS to indicate their suitability. This study was carried out to characterize and evaluate the substrates and GSS for the some chemical contents such as; pH, EC, organic carbon (C), total nitrogen (N), macro and micro elements and C:N ratios. The substrates were prepared by the mixtures of hornbeam and oak sawdust supplemented with wheat bran in a ratio of 20% (20WB) and tea manufacture waste in different ratios (10, 15, 20 and 25%). Organic C, C:N and pH values decreased in GSS, while N, P, K, Mg, Fe, Mn and Zn contents increased. EC and pH values of GSS varied between 1.13 and 2.33 dS m(-1), and 5.14 and 5.69, respectively. GSS was found rich in all investigated mineral nutrients. The highest increases in all nutrient contents were generally determined in hornbeam sawdust with 20TW spent substrate. Initial mineral composition of the wastes influenced the mineral composition of the substrates and spent substrates.