The cDNA and Genomic DNA sequences of the laccase gene from Lenzites gibbosa were obtained by PCR and RACE technology, and the length of laccase gene was 2 165 bp. Comparison of the cDNA and DNA sequences showed that the laccase gene contained 11 exons and 10 introns. The cDNA length of laccase gene was 1 873 bp, including an ORF with 1 563 bp length and codes 520 amino acids. The closest organism was Trametes versicolor with 83%similarity level of amino acids. The 986 bp sequences of promoter located in the upstream of start code of laccase gene were obtained by the approach of SEFA-PCR. The promoter not only scattered in the basic transcriptional elements of TATA-box, CAAT-box and AP2, but also contained seven elements of MRE, two elements of STRE, one element of HSEs and seven nitrogen factor binding sites, etc. The laccase gene expression of the Lenzites gibbosa can be regulated by different exterior inducers.