In this preliminary survey, eighty-five species of wood-decaying Basidiomycota are reported as occurring in Lanyu of Taiwan. Forty-eight species among these species are newly recorded from Lanyu. Four species: Epithele macarangae, Loweporus inflexibilis, Podoscypha parvuIa, and Scytinostroma portentosum are recorded from Taiwan for the first time. Basidiocarp photograph are provided for some common species.