本篇報導臺灣產皮殼菌科（Corticiaceae)及背着性針齒菌科（resupinate Hydnaceae) 10 屬，26種。本篇報導臺灣產皮殼菌科（Corticiaceae)及背着性針齒菌科（resupinate Hydnaceae) 10 屬，26種。其中8種爲新種如Hyphodontia crassa sp. nov., Hyphodontia dimorpha sp. nov., Hyphodontia lageniformis sp. nov., Peniophora spathulata sp. nov., Phanerochaete alba sp. nov., Pha1zerochaete commixtoides sp. nov., Phanerochaete globossum sp. nov., Phlebia dictyophoroides sp. nov., 新品種--種：Gloeocystiellum luridum (Bres.) Boid. var. microsporum var. nov.,其餘爲臺 灣新記錄。

As the result of floristic survey of Formosan Corticiaceae and the resupinate Ilydnaceae, ten genera and 26 species are recognized in this first report. Among them, eight taxa are treated as new species, i-e,，Hyphodontia crassa, Hyphodontia dimorpha，Hyphodontia lageniformis、 Peniophora spathtdata， Phanerochaete albay Phanerochaete commixtoides’ Phanerochaete globossum，and Phlebia diciyophoroides. One combination, Hyphodontia mucronata (Furukawa), and one new variety, Gloeocystidiellum luridum (Bres.) Boid, var. microsporum are proposed. The rest are new record to Taiwan.