The paper deals with twelve species of Tomentella (Basidiomycetes - Phylac-teriaceae) from the U. S. and Canada. One n. sp. (T. corticioides Wakef.) is described, and the following 3 new combinations are made: T. mucronata. (Zygodesmus mucronatus Ell. and Ev.), T. ramosissima (Z. ramosissimus Berk. and Curt.), and T. sublilacina. (Z. sublilacinus Ell. and Holw.). New records for the United States are:-T. fuscoferrug-inosa(Bres.) Litsch., T. jaapii (Bres.)Bourd. and Galz., T. ruttneri Litsch., T. subclavigera Litsch., and T. subrubigniosa Litsch.