Abstract: Phlebopus portentosus was used as the test materials.Genome and transcriptome were conducted to identify transcription factors, expression patterns at different developmental stages, and regulatory effects on laccases, in order to provide reference for the research on the regulation mechanism of the fruiting body development of Phlebopus portentosus.The results showed that a total of 144 transcription factor were predicted in the genome, belonging to 10 different families.The C2H2 transcription factors were the most abundant, followed by C3H transcription factors, which were involved in the regulation of catalytic activity, biological and metabolic process.The expression patterns of transcription factors in mycelium stage, primordial stage and harvest stage were different, regulating different biological processes.Six laccase genes were detected through genome annotation and domain analysis.According to the expression at three different development stages, they were divided into four different families, never expressed, highly expressed at the mycelium stage, highly expressed at the primordia and fruiting body stage and stably expressed.There were 6 transcription factors that regulate 4 laccase genes, of which SRF transcription factors control the highly expressed laccase genes at the mycelium stage with positive correlation, Sox1 transcription factors control the expression of laccase in the primordial fruiting body with negative correlation.Transcription factors and laccase played a certain role in the regulation of fruiting body development.