Two new species of Phylloporia, P. crystallina and P. sumacoensis, are described based on 28S ribosomal RNA phylogeny, morphology, host, and geographic distribution. Phylloporia crystallina is characterized by pileate, perennial basidiomata with a duplex context, small pores 9–10 per mm, a monomitic hyphal system, absence of cystidia and cystidioles, presence of large rhomboid crystals in tube trama, broadly ellipsoid to subglobose basidiospores measuring 2.8–3 × 2–2.3 μm, and growth on angiosperm stump. Phylloporia sumacoensis is characterized by pileate, perennial basidiomata with a duplex context, very small pores 10–12 per mm, a monomitic hyphal system, hyphae at dissepiment edges bearing fine crystals, presence of cystidioles, broadly ellipsoid to subglobose basidiospores measuring 3–3.7 × 2.1–2.8 μm, and growth on living liana.