Abstract: In this paper, pleurotus ostreatus cultivated in cotton seed shell is used as a contrast. The nutritive value of pleurotus ostreatus growing in the vinegar waste was evaluated by means of the fuzzy comprehensive assessment. The results indicate that using vinegar waste as a substitute for cotton seed shell to cultivate pleurotus ostreatus not only have the pecularities of lower cost, richer resources but also does not reduce the nutritive value of pleurotus ostreatus. The result provide the scientific bassis for the new technique of using vinegar waste to cultivate pleurotus ostreatus, at the same time, it can also be taken as reference of similar study in the Edible Fungi area.