Peribysins O (1), P (3), and Q (4) were isolated from Periconia macrospinosa KT3863. The relative configuration of the 6,7epoxide of 1 was elucidated by performing quantitative NOE experiments. The structure of 2, which is a tautomer of 1 present in CDCl 3 solutions in 5% abundance, was also fully characterized by NMR analysis. Their absolute configurations were independently determined by the modified Mosher's method (for 1 and 3), the electronic circular dichroism (ECD) exciton coupling theory after conversion into dibenzoate 9 (for 3), and theoretical ECD calculations (for 1, 3, and 4). The obtained relative structures 1, 3, and 4 were verified by calculating their 13 C chemical shifts using density functional theory (DFT). Although the established (4S)-enantiomer for 1−4 is in accordance with that of other peribysins isolated from the related fungus Periconia byssoides OUPS-N133, Danishefsky's total synthesis of peribysin E (5) led to the subsequent revision of the (2R,4S,5R,6S,7S,8R,10S)-enantiomer to the (2S,4R,5S,6R,7R,8S,10R)-enantiomer. This discordance led us to reinvestigate the configuration using time-dependent DFT-based ECD spectral calculations, which supported the original (4S)-enantiomer. P eribysins are 5,10-cis-fused eremophilanes originally isolated from the marine fungus Periconia byssoides OUPS-N133 by Yamada, one of the present authors. 1 Their unique structures and potent biological activities immediately attracted the interest of synthetic chemists. 2 In 2007, Danishefsky completed the total syntheses of (+)-and (−)-peribysin E (5), which gave rise to a configurational revision to the (4R)-enantiomer. 2b,c Motivated by this discrepancy, we reinvestigated the absolute configuration of 5 after isolating the structurally related eremophilanes 1, 3, and 4 from the terrestrial analogue fungus Periconia macrospinosa KT3863.