The present invention relates to a pharmaceutical composition and health food comprising Phellinus sp. PL3 extract or phellinsin A isolated from the same as an effective component. More particularly, the present invention relates to a pharmaceutical composition and health food comprising Phellinus sp. PL3 extract or phellinsin A isolated from the same as an effective component, wherein the Phellinus sp. PL3 extract and its phellinsin A inhibit the oxidation of low density lipoprotein (LDL), and further, they can be used as a component for medicine and food to effectively prevent and treat cardiovascular diseases such as hyperlipemia and arteriosclerosis.