Morphology and reproduction of the two similar Acrosorium species, A. polyneurum and A. yendoi, were studied based on specimens collected from Korea. The morphology of the former species was very variable, depending on its habitat, and in some cases shown superficial resemblance to that of A. yendoi. Also its reproductive structures were essentially the same as those of the latter. However, the two species appear to be distinguished by some vegetative features found in fully developed stage, such as thallus size, vein structures and branching pattern. Acrosorium polyneurum has comparatively large thallus (6-8cm) with three to five cell-layered macroscopic veins, together with palmately dichotomously branching, whereas A. yendoi is of smaller thallus (3-6cm) with microscopic veins of one to three cell layers, and shows irregularly dichotomously or pinnately branching. This result, together with recent data based on PCR technique, suggests that the two entities are distinct.