Two new records of Taiwan in the order Physarales (Myxomycetes) were collected in 1986 on the forest floor of Ken-Ting National Pa rk, Ping-Tung Hsien. T hey are Physarum retisporum Ma rtin, Thind & Rehill and Didymium /eoninum Berk. & Br. The former have been collected only in two other localities of the world, the lauer are predominantly found in the tropical area. About these two new records, a detailed description of the Taiwan collections are given and their characteristics are a lso shown by photos in this paper.