Abstract: An apparently undescribed lignicolous Dactylospora species was collected on a rocky shore in northern Taiwan. The ascomatal morphology of this fungus is similar to other marine Dactylospora species, whereas the unique feature of the new fungus is a distinct perispore forming an ascospore appendage, which comprises a thick and hyaline sheath connected at the septum that opens at both ends. Dactylospora vrijmoediae is described and illustrated as new to science. On the basis of a phylogenetic analysis of the partial 18S and 28S rRNA and RPB2 genes, D. vrijmoediae occurs with other marine species, D. haliotrepha, D. mangrovei, and the terrestrial Sclerococcum sphaerale in an unnamed clade within the Eurotiomycetes, Ascomycota. The marine Dactylospora species are distantly placed and are separated from the terrestrial Dactylospora species included in the analysis (D. lobariella, D. imperfecta).