The specific heat and thermal conductivity of mushrooms (Pleurotus florida) was determined for a moisture content (MC) range of 10.24-89.68% w.b. (wet basis) and temperature range of 40-70 degrees C. A third variable of bulk density (BD) was added with its three levels (111.06, 383.49, and 655.86 kg/m(3)) to see its effect in combination with other two input variables on thermal conductivity of mushrooms. Both the thermal properties increased almost linearly with the increasing levels of input variables. Multiple regression models with high R-2 values were developed to correlate these properties as a function of input variables. An analysis of variance (ANOVA) revealed that the moisture content had a highly significant effect on specific heat and thermal conductivity of mushrooms. Bulk density was also found to be highly significant affecting thermal conductivity of mushrooms.