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).