Lignin and cellulose are potential resources for being recycled. The investigation of biodegradation of lignin and cellulose by microorganisms has been more and more active in recent years. The key problem is how to make the biodegradation of lignin much easier because the degradation of cellulose is easy by microorganisms but it is covered by lignin. Here we make more discussion on the degradation of lignin by enzymes secreted by white rot fungi on the basis of biodegradation of lignin and cellulose.