Abstract
Dentipellis fimbriata sp. nov. is described and illustrated from Taiwan. This new species is characterized by odontoid to hydnoid hymenophore, margin with rhizomorphs, monomitic hyphal system with clamp connections, subiculum with yellowish brown hyphae, aculeal trama with numerous tubular gloeocystidia, and amyloid basidiospores. Morphological and phylogenetic studies based on ITS and 28S rDNA sequences, support this new species in Dentipellis. We provide a key to species of Dentipellis, Dentipellicula and Dentipellopsis.