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).