Tropical evergreen and semi-evergreen forest regions under Sylhet and Moulovibazar districts which is located at 24.8917?N and 91.8833?E, in the north eastern region of Bangladesh. A total of 53 macro fungal samples were collected and identified to 15 genera and 25 species. The predominant species were Ganoderma tsugae, Ganoderma applanatum, Ganoderma bonninese, Agaricus bernardii, Coprinus disseminates, Daeleopsis confragosa, Schizophyllum commune, Pleurotus ostreatus, Pleurotus populinus, Mycena epiptergia,Steccherinum ochraceum and Steccherinum ciliolatum. The maximum frequency (37.5%) was recorded for Ganoderma tsugaeand Pleurotus ostreatus. The maximum density was 26.8% recorded for Coprinus sp..The predominant families were Ganodermataceae, Agaricaceae, Polyporaceae, Schizophyllaceae, Pleurotaceae, Mycenaceae and Steccherinaceae. The specimens were deposited to the Sher-E-Bangla Agricultural University Herbarium of Macro Fungi (SHMF). This is the first details investigation macrofungi recorded from Sylhet and Moulovibazar regions of Bangladesh.