Corn stover fractions (leaves, cobs, and stalks) were studied for enzymatic digestibility after pretreatment with a white rot fungus, Ceriporiopsis subvermispora. Among the three fractions, leaves had the least recalcitrance to fungal pretreatment and the lignin degradation reached 45% after 30 days of pretreatment. The lignin degradation of stalks and cobs was similar but was significantly lower than that of leaves (p < 0.05). For all fractions, xylan and glucan degradation followed a pattern similar to lignin degradation, with leaves having a significantly higher percentage of degradation (p < 0.05). Hydrolytic enzyme activity also revealed that the fungus was more active in the degradation of carbohydrates in leaves. As a result of fungal pretreatment, the highest sugar yield, however, was obtained with corn cobs.