During an investigation on the bryophytes of Darjeeling and its neighbouring areas Polytrichastrum formosum (Hedw.) G.L. Smith has been identified from Sandakphu region, which is being reported for the first time from Indian territory. The plants of this species are distinctly characterized by its large, robust size; tomentose stem part below, usually unbranched or bifurcate lower region of stem; lanceolate, serrulate leaves; prominent costa, and numerous lamellae (3–4 cells high, uniform) covering ventral surface in cross section of leaves.