Acinetospora asiatica and Botrytella reinboldii are reported as two new records from S. Korea based on morphological studies and molecular analyses. A. asiatica is mainly characterized by the presence of sparsely branched uniseriate filaments with diffused meristematic zones, the formation of crampons at right angles, and the formation of plurilocular sporangia on both prostrate and erect filaments. B. reinboldii is characterized by the presence of irregularly alternating branched uniseriate filaments attached by rhizoids, and single or clustered plurilocular sporangia with a single opening. Molecular analyses of rbcL gene revealed that A. asiatica and B. reinboldii are placed within each clade of Acinetospora and Botrytella, respectively.