DNA-based phylogenetic analyses have revealed more species in the fungal genus Skeletocutis than has traditionally been acknowledged. Here we describe two resupinate species as new: S. delicata Niemelä & Miettinen and S. exilis Miettinen & Niemelä. They are very similar to S. brevispora, S. papyracea and S. kuehneri, but differ from them mostly by their spore size and pore characteristics. The relationships of these species are discussed, and the importance of exact spore measurements is emphasized. Skeletocutis friata Niemelä & Saaren. is reduced to synonymy under Tyromyces chioneus, and misidentifications of some published records are corrected.