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SUMMARY
Five species of Phillipsia Berk, are reported from Central America: P. domingensis, P. crispata, P. lutea, P. hartmannii, and P. costaricensis. Two of these, P. lutea and P. costaricensis, are new species. Five extra-limital (Caribbean) species are included in a key to species expected to be found on the mainland. The limits of the genus Phillipsia and its relationship to other genera in the family Sarcoscyphaceae are discussed with special emphasis upon material from the American tropics.