The empty fruit bunches (EFB) are by-product of crude palm oil (CPO) production, and it is not widely used optimally. One of products produced from EFB with development potentials is straw mushroom. The objective of this research was to analyze the potentials of EFB material and straw mushroom based on EFB material in Lampung province. The result showed that the EFB potential in Lampung province was 111,144 ton annually and straw mushroom was 4,835 ton annually. The biology efficiency ratio of EFB into straw mushroom in production scale was averagely 3.93%. Districts having potentials for developing straw mushroom business by using EFB material were Mesuji, Middle Lampung, Tulang Bawang, Way Kanan, and North Lampung.