Two new species of Theaceae from Vietnam, Polyspora nivea and P. ampla, are described and illustrated. Although showing close affinities with other Vietnamese species of Polyspora, the new taxa possess a number of fundamental morphological dissimilarities, which are here evaluated and discussed. The morphological evidence for the two new taxa supports taxonomic placement in the genus Polyspora. In addition, 23 new combinations are made for Asian species of Polyspora.