A new species of Phaeoceros, P. foveatus is described from Southeast Asia (the Philippines, Borneo and Sumatra). This new species is most closely related to Phaeoceros fimbriatus distributed in tropical regions of Central and South America. Both species have unique spore features in common: distal surfaces of spores are distinctively foveate-reticulate due to regularly arranged depressions (a depression is in the center and remains are in the periphery). P. foveatus is, however, different from P. fimbriatus in the number of the peripheral depressions (seven in the former vs. six in the latter). These two species occur exclusively in mountain areas of tropical regions, and are considered to be vicarious species differentiated in Asia and South America, respectively.
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