The paper aims to determine the active components of fruiting body and spore powder of Ganoderma lingzhi at different growth stages to provide a theoretical basis for the optimal harvest time of the fruiting body and spore powder, and reference for consumers to choose related products of G. lingzhi. The fruiting bodies of four different growth periods and spore powders of three different collection periods of Meizhou local main variety ‘Meiling1’ were sampled, and the active components such as polysaccharides, triterpenes and sterols, adenosine, protein and fat were tested and compared. The results showed that among fruiting bodies of G. lingzhi, the content of polysaccharides, triterpenes and sterols, protein, and fat were the highest at button stage, which was 0.65%, 2.2 g/100 g, 25 g/100 g, and 3.1 g/100 g, respectively. The content of polysaccharides, triterpenes and sterols, protein and fat in the fruiting bodies at mature fruit body stage were higher than those at after spores harvest stage, but the content of adenosine gradually increased as the fruiting bodies matured (from below 10 mg/kg to 99.2 mg/kg). Compared with the fruiting bodies, there was no significant difference in the content of active components in spore powders collected at different periods, with polysaccharide content of 0.7%-0.85%, triterpene and sterol content of 12.2-14.0 g/100 g, adenosine content of 156-214 mg/kg, protein content of 16.1-16.6 g/100 g, fat content of 31.7-34.2 g/100 g. Among them, the first stage spore powder had the highest fat content (34.2 g/100 g), the second stage spore powder had the highest content of polysaccharide and adenosine (0.85% and 214 mg/kg, respectively), the 40-day full stage spore powder had the highest content of triterpenes and sterols (13.5 g/100 g). Under this experiment condition, the content of active components in fruiting bodies of G. lingzhi is high at button stage and could be used, the content of polysaccharides and proteins in fruiting bodies decrease after spores harvest stage, and there is no difference in the content of triterpenes and sterols. So, the best harvest period of fruiting body is before bomb powder. There is no difference in the content of active components in first stage spore powder, second stage spore powder, and 40-day full stage spore powder. The content of active components in spore powder (broken wall) is significantly higher than that in fruiting bodies, and consumers could purchase products according to actual needs.