Abstract
Ten species of Syrrhopodon (S. incompletus, S. hornschuchii, S. circinatus, S. rupestris, S. steyermarkii, S. xanthophyllus, S. rigidus, S. cryptocarpos, S. theriotii and S. quintasii) with the leaves not bordered above by elongated cells occur in the Americas. One species, S. incompletus, is represented by 6 varieties: S. incompletus var. luridus, S. incompletus var. incompletus, S. incompletus var. elatus, S. incompletus var. perangustifolius var. nov., S. incompletus var. lanceolatus comb. et stat. nov. (Calymperes lanceolatum Hampe) and S. incompletus var. berteroanus comb. et stat. nov. (Dicranum berteroanum Brid.). Keys, descriptions and illustrations are provided for all taxa.