The wood-rotting fungi of three Korean islands in the Yellow Sea, Soyeonpyung-do (SY), Oeyeon-do (OY), and Gageo-do (GG), were investigated from October 2004 to November 2005. During four sampling trips on each island, a total of 46, 44, and 44 specimens were collected from SY, OY, and GG, respectively. The identified wood-rotting fungi from SY included 29 species of 22 genera and nine families; OY had 31 species of 26 genera and 10 families; and GG had 34 species of 27 genera and 11 families. The majority of the fungi were in the Polyporaceae, which was represented by 23 genera and 30 species. Auricularia polytricha, Daedaleopsis tricolor, Daldinia concentrica, Hymenochaete cinnamomea, Hymenochaete yasudai, Hyphoderma setigerum, Lopharia mirabilis, Schizopora paradoxa, and Trametes versicolor were collected from all three islands.