The present study was conducted to determine whether the mushroom Pleurotus florida has potential to increase the digestibility and feeding value of wheat straw in with urea treatment. In the trial the effects of inoculation of P. florida, and 2% urea treatment were examined in a 2 by 2 factorial design. The mushroom was inoculated to urea supplemented or unsupplemented wheat straw by solid-state fermentation. Following inoculation, on the 20th, 40th, 60th and 80th days straw samples were taken and analysed for nutrient content and tested for digestibility on sheep using the nylon bag technique. The results showed that Pleurotus floridainoculation increased digestibility and nutrient content of wheat straw (P<0.05). Pleurotus floridaincreased digestibility, crude protein, crude oil, nitrogen-free extract about 22, 60, 20, 5%, respectively, while reducing crude fibre content about 16%. Urea supplementation inhibited mushroom growth on the straw. However, urea supplementation to untreated wheat straw increased digestibility and feeding value of the straw significantly (P<0.05). In contrast to untreated wheat straw, in the wheat straw supplemented with 2% urea, digestibility, crude protein, crude oil, nitrogen-free extract were increased about 19, 30, 60, 9%, respectively and crude fibre contents were reduced about 20%.