Species (19.209)
- Skeletocutis chrysella Niemelä 1998
- Sistotremella hauerslevii Hjortstam 1984
- Skeletocutis brevispora Niemelä 1998
- Skeletocutis friabilis Niemelä & Saaren. 1998
- Skeletocutis krawtzewii (Pilát) Kotl. & Pouzar 1991
- Skeletocutis kuehneri A. David 1982
- Sparassis miniensis Blanco-Dios & Zheng Wang 2006
- Sphacelotheca polygoni-serrulati Maire 1917
- Sphaerobasidium minutum (J. Erikss.) Oberw. ex Jülich 1979
- Sphaerobolus stellatus Tode 1790
- Spiculogloea minuta P. Roberts 1997
- Spiculogloea limonispora Trichiès 2007
- Spongipellis delectans (Peck) Murrill 1907
- Spongipellis litschaueri Lohwag 1931
- Spongipellis spumeus (Sowerby : Fr.) Pat. 1900
- Sporisorium destruens (Schltdl.) Vánky 1985
- Sporisorium magnusianum (A.A. Fisch. Waldh.) Vánky 2007
- Sporisorium schweinfurthianum (Thüm.) Karatygin 1989
- Sporisorium sorghi Ehrenb. ex Link 1825
- Sporisorium transfissum (Tul.) G. Deml 1983
- Sporisorium vanderystii (Henn.) Langdon & Full. 1978
- Sphagnurus paluster (Peck) Redhead & V. Hofst. 2014
- Spiculogloea subminuta Hauerslev 1999
- Spongipellis pachyodon (Pers.) Kotl. & Pouzar 1965
- Sporisorium barcinonense (Riofrio) Vánky 1988
- Sporisorium contortum (Griffiths) Vánky 1991
- Sporisorium cruentum (Kühner) Vánky 1983
- Sporisorium andropogonis (Opiz) Vánky 1983
- Squamanita pearsonii Bas 1965
- Squamanita schreieri Imbach 1946
- Squamanita umbonata (Sumst.) Bas 1965
- Steccherinum murashkinskyi (Burt) Maas Geest. 1962
- Steccherinum bourdotii Saliba & A. David 1988
- Steccherinum rhois (Schwein.) Banker 1906
- Steccherinum oreophilum Lindsey & Gilb. 1977
- Steccherinum robustius (J. Erikss. & S. Lundell) J. Erikss. 1958
- Steccherinum straminellum (Bres.) Melo 1995
- Stegocintractia lidii (Liro) M. Piepenbr. 2000
- Stegocintractia spadicea (Liro) M. Piepenbr. & Begerow 2000
- Skeletocutis lilacina A. David & Jean Keller 1984
- Skeletocutis nivea (Jungh.) Jean Keller 1979
- Skeletocutis ochroalba Niemelä 1985
- Skeletocutis odora (Sacc.) Ginns 1984
- Skeletocutis niveicolor (Murrill) Ryvarden 1985
- Skeletocutis perennis Ryvarden 1986
- Skeletocutis papyracea A. David 1982
- Skeletocutis portcrosensis A. David 1982
- Skeletocutis subincarnata (Peck) Jean Keller 1979
- Skeletocutis uralensis (Pilát) Kotl. & Pouzar 1990
- Skeletocutis percandida (Malençon & Bertault) Jean Keller 1979
- Sparassis brevipes Krombh. 1834
- Sparassis nemecii Pilát & Veselý 1932
- Sphacelotheca hydropiperis (Schumach.) de Bary 1884
- Sphaerobolus rosaceus Tode 1790
- Sphaerobolus dentatus (With. : Fr.) W.G. Sm. 1908
- Sphagnomphalia brevibasidiata (Singer) Redhead, Moncalvo, Vilgalys & Lutzoni 200
- Spiculogloea occulta P. Roberts 1996
- Sporisorium montaniense (Ellis & Holw.) Vánky 1985
- Sporisorium moniliferum (Ellis & Everh.) L. Guo 1990
- Sporisorium reilianum (J.G. Kühn) Langdon & Full. 1978
- Skeletocutis stellae (Pilát) Jean Keller 1979
- Solenia epiphylla Durieu & Lév. 1846
- Steccherinum ochraceum (Pers. ex J.F. Gmel.) Gray 1821
- Steccherinum subcrinale (Peck) Ryvarden 1978
- Stegocintractia capitata Vánky, Jage, U. Schlüter & Sluschny 2008
- Steccherinum tenuispinum Spirin, Zmitr. & Malysheva 2007
- Stegocintractia luzulae (Sacc.) M. Piepenbr., Begerow & Oberw. 1999
- Sericeomyces menieri (Sacc.) Contu 1991
- Sericeomyces serenus (Fr.) Heinem. 1978
- Sericeomyces moseri (Wasser) Contu
- Sericeomyces sericatellus (Malençon) Bon 1980
- Serpula himantioides (Fr. : Fr.) P. Karst. 1885
- Sidera lenis (P. Karst.) Miettinen 2011
- Seticyphella niveola (Sacc.) Agerer 1983
- Sidera lunata (Romell ex Bourdot & Galzin) K.H. Larss. 2011
- Simocybe centunculus (Fr.) P. Karst. 1879
- Simocybe coniferarum Singer 1989
- Simocybe centunculus var. obscura (Romagn.) Senn-Irlet 1995
- Simocybe ochrospora Simmel & Gröger 2015
- Simocybe laevigata (J. Favre) P.D. Orton 1969
- Simocybe reducta (Fr. : Fr.) P. Karst. 1879
- Singerocybe phaeophthalma (Pers.) Harmaja 1988
- Sirobasidium brefeldianum Möller 1895
- Sirobasidium albidum Lagerh. & Pat. 1892
- Sirobasidium rubrofuscum (Berk.) P. Roberts 1997
- Sirotrema translucens (H.D. Gordon) Bandoni 1986
- Sistotrema alni Boidin & Gilles 1994
- Sistotrema binucleosporum Hallenb. 1984
- Sistotrema autumnale Ryvarden & H. Solheim 1977
- Sistotrema citriforme (M.P. Christ.) K.H. Larss. & Hjortstam 1987
- Sistotrema coroniferum (Höhn. & Litsch.) Donk 1956
- Sistotrema confluens Pers. : Fr. 1794
- Sistotrema dennisii Malençon 1976
- Sistotrema farinaceum Hallenb. 1984
- Sistotrema efibulatum (J. Erikss.) Hjortstam 1984
- Sistotrema biggsiae Hallenb. 1984
- Sistotrema heteronemum (J. Erikss.) Å. Strid 1975
- Sistotrema gloeocystidiatum Boidin & Gilles 1994