To assess the effects of two types of substrate (wheat straw and sugar cane bagasse) and different levels of calcium carbonate (0.2%, 0.4% and 0.6% of dry weight of substrate) and different levels of ammonium sulfate (200, 500 and 700 mg/ kg dry weight of substrate) on growth and yield of P. florida a factorial experiment in 3 replications was done. Based on the growth results, yield and biological efficiency of wheat straw substrate (267.43g in per bag, 67.88%) was significantly higher than sugarcane bagasse substrate (110.5g in per bag, 33.64%). The use of calcium carbonate and ammonium sulfate in the substrate increased the yield and biological efficiency of P. florida but various levels of them showed no significant difference. Both substrates were not significantly different in terms of protein content of pinhead. The use of calcium carbonate in substrate decreased the protein content of pinhead and the use of ammonium sulfate in substrate increased the protein content of pinhead.