A B S T R A C TFungi can survive in various environments with different media including wood. Lignin in timber is hard to be degraded and hydrolyzed efficiently because of its polymer form, composite and complex structure. Ligninolytic fungi produce an extracellular enzyme to withstand with toxic or mutagenic chemicals exposure and known to degrade different types of pollutant compounds. Lignin decomposers were also known to play a significant role in the pulping process of paper mills, used in waste treatment such as textile and hydrocarbon wastes. This study was conducted to obtain fungal isolates that have delignification capability and to compare the ability of fungal isolates in degrading lignin. Isolates were from rotten wood and soil using selective lignin medium with tannic acid as sole C source. This study characterized the isolates by their morphology and identified them using Morphology and Taxonomy of Fungi book by Bessey (1950). The ligninolytic capability comparison was conducted by measuring the transparent zone formed on selective lignin media. This research found 14 isolates of fungi and all of them had the ligninolytic capability. Aspergillus niger isolate has the highest ligninolytic capability by producing 6.45 cm clear zone diameter on the 7th day of incubation. Aureobasidium sp. has the smallest clear zone diameter of 1.9 cm within the same period.