Cacao pod husk is has been widely utilized as animal feed. The purpose of this study is to evaluate nutritive values and digestibility of fermented cacao pod husk with different concentration and incubation time. A completely randomized factorial design consisting two factors; lingzhi mushroom concentration (K₁ = 7,5% ; K₂ = 15%) and incubation time (L₁ = 15 d; L₂ =30 d ; L₃ = 45 d) was employed in this study (n=3 replicates). Proximate analysis was performed to determine nutritive values of fermented cacao pod husk (DM, CP, CF, EE, NFE and ash). Fermented samples was then subjected to an in vitro digestibility with rumen fluid and McDougall’s buffer mixture. The results of study reveal that cacao pod husk fermented with the concentration of 15% at 15d and 30 d significantly increased (P<0.05) crude protein content but not for other parameters. Dry and organic matter digestibility of cacao pod husk fermented with 7.5% of lingzhi mushroom at 45 d significantly improved (P<0.05) in vitro dry and organic matter of treatment. In conclusion, cacao pod husk fermented with different concentration and incubation time was able to improve the nutritive values and in vitro digestibility of cacao pod husk.