Fungal species richness and abundance were compared in leaf litter of two tree species,Guarea guidonia andManilkara bidentata, in the Luquillo Mountains of Puerto Rico. Four litter samples yielded a total of 3337 isolates, ranging from 591 to 1259 isolates/sample. The number of species/sample ranged from 134 to 228. Many uncommon litter hyphomycetes were recovered as well as coelomycetes, sterile strains, endophytes, and phytopathogens. Species-abundance distributions revealed a typical pattern of a few abundant species and a high proportion of rare species. Similarities in fungal species composition were not correlated with host species or with the site. Replicate samples examined by the moist chamber technique yielded a total of 24 species among the four litter samples. The particle filtration method indicated that leaves ofG. guidonia were more species-rich, while moist chambers indicated leaves ofM. bidentata were more species-rich. The moist chamber technique underestimated the number and species of viable fungi.