Due the tolerance in soil degraded, Eucalyptus is widely used in reforestation area. This study aims to evaluate the fungi that use Eucalyptus grandis W. Hill ex Maiden as substrate in reforestation area in southern Brazil. Fungi were identified and macronutrient and micronutrient contents were evaluated in order to understand the relationship between the fungi and the substrate. There were 200 specimens found, categorized into 25 species belonging to 10 families of Agaricales (Basidiomycota, Fungi). Substrates used by fungi were branches, roots, stems, humus, and soil. Macronutrients mean level found in fungi followed the order Ca>K>P>Mg, and micronutrients S>Fe>Mn>Cu/B>Zn. C:N ratio mean was 13:1, associated with substrate degradation potential, since the enzymatic production of fungi is affected by disposition of these nutrients. The data obtained in this study allowed a better understanding of fungi associated with the exotic arboreal substrate, and their nutritional significance in reforestation area.