Two new species of Sipuncula arc described from New Zealand;Phascolion temporariaefrom, the empty tubes of the polychaeteTemporaria inexpectata(Mestayeri), andPhascolion tortumfrom the shells of four species of molluscs. Specimens ofGolfingia improvisa(Theel) are also reported from the empty frustules of the foraminiferanAmmodiscoides mestayeri(Cushman) and the sandy tubes of the foraminiferaRhizamminasp. All the species were dredged at depths of 370–660 m from Taiaroa and Papanui Canyons, off the Otago Peninsula, New Zealand. The body cavity of several specimens ofG. improvisacontained the larval stage of a nematode.