Research of the incidence of Polyporus umbellatus (Pers.) Fr. was carried out in 37 plots covering a diverse range of conditions in Slovakia. Based on measurements of soil pH values, this fungal species prefers acid soils. The highest number of sporocarps per plot during the three years of monitoring was detected every July. The majority of localities with incidence of P. umbellatus were located in hilly terrain, fewer in lowlands and very occasionally in uplands. Sclerotium and sporocarps predominantly occur at a specific distance from colonised beech, hornbeam and oak trees, with fewer individuals found in the vicinity of the host trees. Data from the research confirm that this species is well represented in Slovakia, nevertheless published data on its incidence and habitat are still rare.