The Ascomycetes of Lanyu (Orchid Island) were investigated from 1997 to 2000. Totally 42 specimens were collected and classified into 28 species which are listed herein. The characteristics of a new species, Lachnum lanyuensis, and four new records for Taiwan, Cordyceps atrovirens. Daldinia caldariorum Orbilia juruensis, and Pulvinula globifera, are described.