This chapter provides an overview of the taxonomy and classification of the fungal genus Ganoderma. It discusses the nomenclature and classification system used for Ganoderma species. The genus belongs to the family Ganodermataceae within the order Polyporales. Over 300 species have been described worldwide based on morphological characteristics, but molecular analysis has shown many are synonyms, leaving around 80 accepted species. The taxonomy of Ganoderma remains complex due to morphological variability and molecular analysis is improving understanding of relationships within the genus.