• (1) Pachnocybe albida - Pannaria hookeri
• (2) Pannaria hypnorum - Parasterina troughtoni
• (3) Parasterinopsis caesalpiniae - Parmelia convexula
• (4) Parmelia convoluta - Parmelia johnstoni
• (5) Parmelia johnstonii - Parmelia polyphylloides var. polyphylloides
• (6) Parmelia polytropa - Parmelia trulla
• (7) Parmelia tsavoensis - Parodiella asperula
• (8) Parodiella baccharidicola - Patellaria sabuletorum
• (9) Patellaria salevensis - Peltigera erumpens
• (10) Peltigera erumpens var. erumpens - Penicillium hispalense
• (11) Penicillium hispanicum - Peniophora incarnata
• (12) Peniophora inconspicua - Peridermium laricis
• (13) Peridermium loranthinum - Pertusaria grisea
• (14) Pertusaria grisea var. grisea - Pertusaria thelocarpoides
• (15) Pertusaria theochroa - Petriella asymmetrica var. asymmetrica
• (16) Petriella asymmetrica var. cypria - Peziza congrex
• (17) Peziza conigena - Peziza lurida
• (18) Peziza lusatiae - Peziza stipata
• (19) Peziza stipitata - Phacellium salicinum var. tirolense
• (20) Phacellium sessile - Phaeodothis gigantochloae
• (21) Phaeodothis grovei - Phaeophleospora indica
• (22) Phaeophleospora lilianiae - Phakopsora uva
• (23) Phakopsora venezuelana - Phellodon niger var. niger
• (24) Phellodon nigrum - Phlebiopsis darjeelingensis
• (25) Phlebiopsis flavido-alba - Pholiota microspora
• (26) Pholiota minima - Phoma compressa
• (27) Phoma concentrica - Phoma libertiana
• (28) Phoma librincola - Phoma roumii
• (29) Phoma roystoneae - Phomopsis crustosa
• (30) Phomopsis crustosa f. minuscula - Phragmonaevia hyperici
• (31) Phragmonaevia hysterioides - Phyllachora glycinicola
• (32) Phyllachora glycosmidis - Phyllachora shettyi
• (33) Phyllachora shiraiana - Phylloporus rhodophaeus
• (34) Phylloporus rhodoxanthus - Phyllosticta cookiae
• (35) Phyllosticta coralliobola - Phyllosticta miurai
• (36) Phyllosticta molluginis - Phyllosticta vernonicola
• (37) Phyllosticta vesicatoria - Physcia biziana var. granuligera
• (38) Physcia biziana var. leptophylla - Physconia distorta f. subvenusta
• (39) Physconia distorta f. turgida - Picromyces pessundatus
• (40) Pidoplitchkoviella terricola - Pithomyces africanus
• (41) Pithomyces alabamensis - Placopsis argillacea
• (42) Placopsis asahinae - Platygrapha flexuosa
• (43) Platygrapha fractuosa - Pleosphaeropsis peltigericola
• (44) Pleosphaerulina abutilontis - Pleospora trevoicola
• (45) Pleospora trichostoma - Pleurotus florida
• (46) Pleurotus floridanus - Pluteus argentinus
• (47) Pluteus aromaticus - Podocystis caprearum
• (48) Pododimeria andina - Polyblastia fissa
• (49) Polyblastia flavicans - Polyporus amygdalinus
• (50) Polyporus anax - Polyporus fulvus
• (51) Polyporus fulvus var. oleae - Polyporus piceus
• (52) Polyporus picipes - Polyporus vesiculosus
• (53) Polyporus vespaceus - Poria maxoni
• (54) Poria medulla-panis f. sterilis - Porina tahitiensis
• (55) Porina tamarindi - Proactinomyces restrictus
• (56) Proactinomyces roseus - Protubera hautuensis
• (57) Protubera jamaicensis - Psathyrella globosivelata
• (58) Psathyrella gordonii - Pseudocercospora acalyphincola
• (59) Pseudocercospora acanthi - Pseudocercospora sphaerellae-eugeniae
• (60) Pseudocercospora sphaerulinae - Pseudohelotium pruinosum
• (61) Pseudohelotium puberulum - Pseudosaccharomyces indicus
• (62) Pseudosaccharomyces javanicus - Psilocybe sarcocephala
• (63) Psilocybe sarcocephala var. sarcocephala - Psorothecium rufescens
• (64) Psorothecium schadenbergianum - Puccinia artemisiae-keiskeanae
• (65) Puccinia artemisiae-norvegicae - Puccinia cyani
• (66) Puccinia cyani var. cyani - Puccinia insueta
• (67) Puccinia insulana - Puccinia pentstemonis
• (68) Puccinia peperomiae - Puccinia syriaca
• (69) Puccinia szechuanensis - Punctelia stictica
• (70) Punctelia subalbicans - Pyrenopeziza plantaginis
• (71) Pyrenopeziza plicata - Pyrenula neofulva
• (72) Pyrenula netrospora - Pyxine sulphurans