7. Cyathophorella taiwaniana M.-J. Lai 台湾雉尾藓 (新拟) tai-wan zhi-wei xian
Taiwania 21(2): 152. 1976. Type. China: Taiwan, Mt. Ali, M.-J. Lai 333 (holotype TAI).
Plants slightly yellowish green, loosely tufted. Primary stems creeping, brown rhizoids tomentose; secondary stems simple, up to 4 cm high, rarely pinnately branched. Lateral leaves ovate, cuspidate at the apex, symmetric, ca. 3.5 mm × 2.0 mm; leaf margins nearly entire, distinctly bordered by 2–4 rows of narrow cells; costa reaching half the length of leaf; laminal cells rhomboidal-hexagonal; amphigastria larger, ovate, symmetric, ca.1.0 mm × 1.5 mm; leaf margins nearly entire, distinctly bordered; costa single, reaching the middle of leaves or percurrent. Setae light yellow, 0.8–1.0 cm long; capsules erect, oblong-cylindrical, usually 2–3 mm long.