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).