SUMMARY
The type specimens of 21 species and one variety of Merulius proposed by Berkeley, alone or in conjunction with Broome or Curtis, are redescribed. Previously suggested synonymy is accepted for seven taxa: M. haedinus as M. corium (Fr.) Fr.; M. lacrimans var. tenuissimus as Serpula himantioides (Fr.) Karst.; M. laeticolor as M. molluscus Fr.; M. pallens as M. rufus Fr.; M. ravenelii as M. taxicola (Pers.) Duby; M. rimosus as Plicatura nivea (Fr.) Karst.; and M. spissus as S. incrassata (Berk. & Curt.) Donk. Two names are placed in synonymy: M. ceracellus as M. serpens Fr., and M. sordidus as M. corium. Eight taxa are recognized as distinct species but several are of uncertain generic position: M. ambiguus as allied to M. corium; M. baileyi and M. rugulosus of uncertain generic position; M. bellus as allied to M. hirtellus Burt; Serpula similis (Berk. & Br.) Ginns; M. incrassata as S. incrassata; M. spadiceus as a tremellaceous species; and M. versiformis as a member of the odontoid Corticiaceae. M. lignosus and M. wrightii lacked sufficient features to completely characterize the species and the names M. patellaeformis and M. tenuissimus are declared nomina dubia, and M. terrestris a nomen nudum.