This study is for checking the possibility of Poria cocos as cosmetic materials. For this we carried out biological active evaluation about antioxidant, anti-inflammatory and anti-aging by using extraction parts of Poria cocos and solvent extraction. We extracted Poria cocos by extraction parts (bark, inside skin) and solvents (water extracts, ethanol), and then in order to evaluate antioxidant activity we processed samples by concentration and carried out DPPH radical scavenging and ABTS radical scavenging. Also, in order to evaluate effect of anti-aging we carried out evaluation of Elastase inhibitory activity and Collagenase inhibitory activity. To evaluate effect of anti-inflammatory we evaluated toxicity of samples through MTT assay with a macrophage (raw 264.7 cells) and measured Nitric Oxide production inhibitory activity. As a result at the experiment of DPPH radical scavenging and ABTS radical scavenging of antioxidant evaluation, ethanol extracts showed more superiority in all three groups, A, B and C than water extracts of Poria cocos of evaluations of the effect against wrinkles, according to the result of measurement of elastase inhibitory activity, PCE (A) showed 96.7% effect and PCE(B) showed 98.3% effect respectively at 1000μg/ml concentration. Also, according to the result of measurement of collagenase inhibitory activity, PCE (A) showed 60.0% effect and PCE (B) showed 72.2% effect respectively, so it means effect of ethanol extracts is superior. According to the result of nitric oxide production inhibitory activity, PCW (A) showed 60.4% effect and PCW (B) showed 60.3% effect respectively. This showed that effect of anti-inflammatory was greater in water extracts. In other words, ethanol extracts of Poria cocos proved effective against wrinkles by hindering antioxidant capacity and activities of elastase and collagenase by ROS. Water extracts showed superiority of effect of anti-inflammatory, so it suggests that Poris cocos extracts can be used as natural substance of cosmetics which are safe in antioxidant, anti-inflammatory, and anti-aging.