Notes — Calocera cornea was morphologically identified with reference to McNabb (1965a), Reid (1974), and Shirouzu et al. (2009). The sequences obtained in this study formed a clade with Japanese (TNS-F-21061, 21065) and North American (CBS 124.84, 125.84) strains identified as C. cornea (Fig.1). Calocera cornea is a common species of Dacrymycetes and has been recorded worldwide (McNabb 1965a, Lowy 1971, Reid 1974, Shirouzu et al. 2009). The geographical and phylogenetic distributions of C. cornea seem wide and diverse, suggesting that it could be a species complex.

Notes — Calocera fusca was morphologically identified with reference to McNabb (1965a). This species has also been recorded from the Juan Fernández Islands (McNabb 1965a). The sequence obtained in this study is the first DNA sequence data provided for C. fusca.

Notes — These specimens were morphologically identified with reference to McNabb (1965a). Phylogenetic analysis separated the sequences obtained from the samples into three clades (Calocera cf. guepinioides 1, 2, and 3; Fig. 1). The specimens constituting each clade could not be morphologically distinguished, and the true clade of C. guepinioides could be not confirmed because DNA from the type strain was not included in this study. Calocera guepinioides has already been recorded from New Zealand (McNabb 1965a). This species has originally been described from Western Australia; the inclusion of samples from such areas is critically needed in phylogenetic and taxonomic studies

Notes — Calocera lutea, originally described from Tasmania, was morphologically identified with reference to McNabb (1965a). This species has already been recorded from New Zealand (McNabb 1965a). The sequences obtained in this study formed a clade with an Australian strain (CBS 291.82; Fig. 1). Seifert (1983) has reported that a decomposition test using the Australian strain of C. lutea revealed features of white rot, but our specimens collected in New Zealand showed characteristics of brown rot, such as brown discoloration and cracking into roughly cubical pieces of wood..

Notes — Calocera pedicellata is characterised by cylindrical stipitate-pileate basidiocarps, irregularly shaped terminal cells, and small 1-septate basidiospores. This species is assigned to the genus Calocera on the basis of the presence of cylindrical basidiocarps, three-zoned internal structures, and amphigenous hymenia. The most similar species to C. pedicellata is C. cornea. These two species share the characteristics of small cylindrical basidiocarps, hyphae without clamp connections, and small 0–1-septate basidiospores (McNabb 1965a). Calocera pedicellata is distinguished from C. cornea on the basis of the characteristics of the basidiocarps consistently having stipes and by irregularly shaped terminal cells on the sterile surfaces. Calocera pedicellata is phylogenetically distant from the samples accepted here as C. cornea (Fig. 1).

Notes — Dacrymyces citrinus is characterised by the presence of pulvinate yellow basidiocarps, hyphae with clamp connections, and wide, thick-walled, 3-septate basidiospores. This species is similar to D. enatus var. macrosporus, D. paraphysatus, D. sichuanensis, and D. pachysporus in having pulvinate basidiocarps, hyphae with clamp connections, and 3-septate thick-walled basidiospores. Dacrymyces enatus var. macrosporus has thinner basidiospores (11–15.5 x 4.5–6.5 µm), branched dikaryophyses, and dark basidiocarps (McNabb 1973). Dacrymyces paraphysatus has longer basidiospores (13.5–21 × 5–7 µm) and branched dikaryophyses (McNabb 1973). Dacrymyces sichuanensis has smaller basidiocarps (1–2 mm diam), narrower basidiospores (12.5–15.6 × 4.5–6.5 µm), and branched dikaryophyses as discerned from a line drawing in Liu & Fan (1990). Dacrymyces pachysporus has smaller basidiocarps (0.5–2 mm diam), longer basidiospores (16–19 × 6–7 µm), and irregularly shaped terminal cells (Fig. 4). Dacrymyces citrinus is phylogenetically distant from D. pachysporus (Fig. 1). Some specimens of D. citrinus have slightly slender basidiospores (e.g. 13–14 × 6–7 µm, l/w 1.9–2.3, PDD 107979) but are phylo- genetically indistinguishable from those with wider spores (Fig. 1).

Notes — Dacrymyces cylindricus is characterised by its cylindrical to subulate basidiocarps, hyphae with clamp connections, and small thick-walled 1-septate basidiospores. The irregularly shaped terminal cells are also diagnostic characters of this species. Dacrymyces cylindricus has cylindrical to subulate basidiocarps, but its fruiting bodies lack the three-zoned internal structure of species in the genus Calocera. Furthermore, this new species is not placed in Dacryopinax because the pileus is cylindrical to subglobose and the hymenium is amphigenous. Consequently, this fungus should be assigned to the genus Dacrymyces. Dacrymyces cylindricus is similar to D. ancyleus and D. flabelliformis in having stipitate-pileate basidiocarps and clamp connections on hyphae. Dacrymyces ancyleus has larger thin-walled basidiospores (10.5–19.5 x 4–9 µm, Shirouzu et al. 2009). Dacrymyces flabelliformis has spathulate to flabelliform basidiocarps and larger thin-walled 0–3-septate basidiospores (12.5–14 × 5–6 µm, Burdsall & Laursen 2004). These two species are phylogenetically distant from D. cylindricus (Fig. 1).

Notes — Dacrymyces cyrtosporus is characterised by its pustulate to pulvinate basidiocarps, hyphae with clamp connections, and curved thick-walled 3-septate basidiospores. This species is similar to D. enatus var. macrosporus, D. paraphysatus, D. sichuanensis, D. pachysporus, and D. citrinus in having pulvinate basidiocarps, hyphae with clamp connections, and 3-septate thick-walled basidiospores. However, D. sichuanensis has branched dikaryophyses as discerned from a line drawing in Liu & Fan (1990). Dacrymyces enatus var. macrosporus has larger, dark basidiocarps (3–4 mm diam) and branched dikaryophyses (McNabb 1973). Dacrymyces paraphysatus has branched dikaryophyses and yellowish brown, larger basidiospores (13.5–21 × 5–7 µm, McNabb 1973). Dacrymyces pachysporus has irregularly shaped terminal cells (Fig. 5) and longer basidiospores (16–19 × 6–7 µm). Dacrymyces citrinus has larger basidiocarps (1–5 mm diam) and wider, straight basidiospores (11–14 × 7–9 µm). Dacrymyces cyrtosporus is phylogenetically distant from D. pachysporus and D. citrinus (Fig. 1).

Notes — Dacrymyces flabelliformis was morphologically identified with reference to the original description (Burdsall & Laursen 2004). The sequences obtained in this study were closely related to the ex-type strain collected from New Zealand (HHB-18308; Fig. 1). This species is presumably endemic to New Zealand.

Notes — Dacrymyces longistipitatus is characterised by cylindrical to turbinate stipitate-pileate basidiocarps, irregularly shaped slightly thick-walled terminal cells, and thick-walled 3-septate basidiospores. This species is similar to D. capitatus and D. dacryomitriformis in having stipitate-pileate basidiocarps, hyphae lacking clamp connections, and 3-septate basidiospores. Compared with D. longistipitatus, D. capitatus has shorter-stiped basidiocarps and thinner-walled basidiospores (McNabb 1973). Dacrymyces longistipitatus is phylogenetically distant from specimens accepted here as D. capitatus (Fig. 1). In contrast to D. longistipitatus, D. dacryomitriformis has simple r sparingly branched dikaryophyses, relatively long probasidia (35–60 × 3.5–5 µm), and thin-walled basidiospores with thick septa (McNabb 1973).

Notes — These specimens were morphologically identified with reference to McNabb (1973) and Shirouzu et al. (2009). The sequences obtained from the New Zealand specimens were related to that of a Japanese strain (TNS-F-21049); however, a second Japanese strain (TNS-F-20150), although morphologically similar, was genetically distinct (Fig. 1). Sequences from the type specimen or authentically identified specimens from the type locality are needed to clarify the taxonomy of this species.

Notes — Dacrymyces novae­zelandiae, described on the basis of a New Zealand type, was morphologically identified with reference to the original description (McNabb 1973). The sequences obtained in this study were closely related to a New Zealand strain (CBS 295.82) collected near the type locality, but a morphologically similar Japanese strain was genetically distinct (TNS-F-21038; Fig. 1). This species is presumably endemic to New Zealand.

Notes — Dacrymyces pachysporus is characterised by its small pustulate to pulvinate basidiocarps, hyphae with clamp connections, and long thick-walled 0–3-septate basidiospores. This species is similar to D. sichuanensis and D. stillatus in having small pustulate to pulvinate sessile basidiocarps and 0–3-septate thick-walled basidiospores. Dacrymyces sichuanensis has shorter basidiospores (12.5–15.6  4.5–6.5 µm, Liu & Fan 1990) and branched dikaryophyses, the latter discerned based on a line drawing in Liu & Fan (1990). Dacrymyces stil­ latus has no clamp connections on hyphae (McNabb 1973, Shirouzu et al. 2009). Dacrymyces pachysporus is also similar to D. punctiformis in having small pustulate to pulvinate sessile basidiocarps and clamp connections on hyphae, but D. punctiformis has thin-walled smaller basidiospores (10–15  3.5–5 µm, as Dacrymyces tortus, McNabb 1973; 7–13  4–6 µm, Shirouzu et al. 2009). Samples accepted here as D. punctiformis and D. stillatus are phylogenetically distant from D. pachysporus (Fig. 1).

Notes — Dacrymyces parastenosporus is characterised by its pustulate to pulvinate basidiocarps and slender 0–3-septate basidiospores. This species is similar to Dacrymyces stenosporus, but the latter species has shorter probasidia (30–40 x 4 µm). These two species are phylogenetically distant from one another (Fig. 1).

Notes — Dacrymyces stenosporus is characterised by its pulvinate to irregularly discoid basidiocarps and slender 0–3- septate basidiospores. This species is similar to D. lacrymalis, D. minor, D. neoalbidus, and D. subantarcticensis in having pulvinate sessile basidiocarps, hyphae without clamp connections, and 0–3-septate thin-walled basidiospores. Dacrymyces lacrymalis (10–15.5 x 4.5–6 µm, McNabb 1973; 9.5–15 × 3.5–6 µm, Shirouzu et al. 2009) and D. subantarcticensis (10–13 × 4.5–6 µm, Burdsall & Laursen 2004) have shorter basidiospores, and D. minor is characterized by having smaller basidiocarps (0.5–2 mm diam, McNabb 1973; 1–2 mm diam, Shirouzu et al. 2009). Dacrymyces subantarcticensis and samples accepted here as D. lacrymalis and D. minor are phylo genetically distant from D. stenosporus (Fig. 1). Dacrymyces neoalbidus has white fruiting bodies and larger basidiospores (21–22 × 5–6 µm, as Dacrymyces albidus, Kobayasi 1954, 1955).

Notes — This specimen was morphologically identified with reference to McNabb (1973), Reid (1974), and Shirouzu et al. (2009). The sequence obtained in this study was very close to that from a German strain (AF291309; Weiß & Oberwinkler 2001) and close to but distinct from Japanese strains identified as D. stillatus (TNS-F-15727) and D. minor (TNSF-15720,15721; Fig. 1). According to McNabb (1973), D. stillatus can be distinguished from D. minor by its larger basidiocarps and thicker-walled basidiospores. Dacrymyces stillatus is a common species of Dacrymycetes and has been recorded worldwide (Lowy 1971, McNabb 1973, Reid 1974, Shirouzu et al. 2009).

Notes — Dacrymyces subantarcticensis was morphologically identified with reference to the original description (Burdsall & Laursen 2004). The sequences obtained in this study were closely related to the type strain collected from Campbell Island (HHB-18220; Fig. 1). This species is presumably endemic to New Zealand.

Notes — Heterotextus miltinus, originally described from Tasmania, was morphologically identified with reference to McNabb (1965d). This species has already been recorded from New Zealand (McNabb 1965d). The sequences referred to H. miltinus in this study were genetically somewhat divergent but in a close sister relationship (Fig. 1). One of the isolates exactly matched a New Zealand strain (ICMP 16702, isolated from PDD 89156) from the North Island (Fig. 1).