SUMMARYMost basidiomycetes are characterized by dolipores that at some time form a granule in each opening and by parenthesomes that are either multiperforate (homobasidiomycetes) or imperforate or pauciperforate (jelly fungi). Electron micrographs ofTremella brasiliensisandT. mesentericadikaryons, however, show vesiculate parenthesomes and dolipore septa with banded material in the orifices, similar to the septa of the Filobasidiaceae. Because of this exceptional character and because these taxa also share the unusual condition of unicellularCryptococcuslike monokaryons, they are segregated in a new Suborder Tremellineae. The remainder of the Tremellales are preserved in the additional new taxa Exidiaceae and Exidiineae. Also presented is a taxonomic outline of the fungi treated as a kingdom and based on an expanded hierarchy using superranks.