We aimed to investigate the synergistic effects of ultrasonic waves and repeated freeze-thaw cycles on cel-wal destruction of Auricularia auric-ula mycelia, and determine the best combination of conditions for cel-wal destruc-tion of Auricularia auricula mycelia. [Method] The effects of destruction time, added water, destruction times, freeze time and number of freeze-thaw cycles during ultra-sonic treatment on polysaccharide yield were investigated by single-factor test in our research. The optimum conditions for cel-wal destruction of Auricularia auricula mycelia by the synergistic effect of ultrasonic waves and repeated freeze-thaw cycles were ascertained by orthogonal test. [Result] The results of single test indicated the best combination of conditions was as fol ows: freeze time, 30 min; destruction time, 20 min; added water, 15 times; destruction times, 2 times; number of freeze-thaw cycles, 3 cycles. The results of orthogonal test indicated the influencing factors ranked as destruction time 〉 destruction times 〉 freeze time. The best combination of conditions was as fol ows: freeze time, 30 min; destruction time, 25 min; destruc-tion times, 2 times. Under above conditions, the polysaccharide yield reached 57.76 mg/g. [Conclusion] This research would provide a basis and reference for practical production.