Objective To investigate the chemical components of Poria cocos cultivated from the three tree species of pine tree, guttapercha tree, and Chinese sweet gum tree, and to provide a reference for the ecological cultivation of Poria cocos. Methods Ultra-high performance liquid chromatography-quadrupole/orbitrap high-resolution mass spectrometry (UHPLC-Q-Orbitrap-MS) was used to perform rapid identification and classification of the chemical components of Poria cocos cultivated from the three tree species. Mass spectrometry data were collected in both positive and negative ion modes, and the chemical components were identified by comparing the data including accurate relative molecular mass, secondary mass spectrometry fragmentation, and retention time with those in the relevant literature. Results A total of 82 compounds were identified and inferred in both positive and negative ion modes, including 45 triterpenes, 15 organic acids, 6 saccharides and their derivatives, 3 amino acids and their derivatives, 2 flavonoids, 2 terpenoids, 2 steroids, and 2 other types of compounds, as well as 1 purine, 1 macrolide, 1 nucleoside, 1 vitamin derivative, and 1 unknown compound. Specifically, 67 compounds were identified in Poria cocos cultivated from pine tree, 65 compounds were identified in Poria cocos cultivated from gutta percha tree, and 65 compounds were identified in Poria cocos cultivated from Chinese sweet gum tree; there were no significant differences in chemical components between Poria cocos cultivated from the three different tree species. Conclusion UHPLC-Q-Orbitrap-MS can achieve rapid and accurate identification of chemical components in Poria cocos cultivated from different tree species, which provides a reference for finding other tree species for Poria cocos cultivation.