In this study the term epiphyte signifies those plants of corticolous habit, without soil connections, which complete their life cycle supported on woody hosts from which they are nutritionally independent except for the moisture or minerals obtained through superficial absorption from the surface of their substratum. Observations revealed that 37 lichens, 3 algae, 25 liverworts, 43 mosses and 3 ferns occur as epiphytes in New York state. Distribution of the epiphytes was ascertained by studying their presence at 25 stations[long dash]including 7 gorges, 6 swamps, 4 hilltops, 6 mountain stations and the areas around Chatauqua Lake and Montauk Point[long dash]representing the major physiographic regions and the principal watersheds of the state from sea level to 5,344 feet above. 63 spp. of host trees and a few shrubs were examined for epiphytes. The distribution data are recorded as an annotated list of epiphytes[long dash]in which are summarized for each species its preference for hosts, general distribution by stations and zone or part of host (crown, crown base, trunk, trunk base or stump) on which it occurred most frequently[long dash]and a host index including a complete list of the epiphytes found on each of the 63 principal hosts. In general the stations at which the greatest numbers of epiphytes were found all provide environments where the evaporational tension is low; those with few epiphytes are exposed areas where the evaporational tension would be expected to be very high. The data show the irregular nature of the distribution of the epiphytes and reveal that the total number of true epiphytes in New York state is small, some spp. being widely distributed while others are much restricted. The most common epiphytes include 6 lichens, 1 alga, 5 liverworts and 9 mosses. The epiphytes observed did not show a marked selectivity for host spp. and their distributions can only be explained by the interaction of several factors.