Last August our collector, M. T. Kao, made two very unexpected finds. On August 10, 1964 he was collecting in Nantou Hsien (County) between Tun-Yuan (屯原）and Yun Hai (雲海）on Mt. Nengkao (能高山）which is from 1600 to 3261 m. high. At about 2300 m he ran across a lot of Polypodium Atkinsoni C. Chr. This fern has never been reported from Taiwan so far as we know. It has previously been reported as abundant from Tibet and Sikkim in the high Himalayas (Ching 1933: 48). The type is from Sikkim.