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).