The polypore fungus Spongipellis spumeus is red-listed in Poland and in several other European countries. On the basis of published data and seven new locations, we have presented its distribution in Poland. In the country, S. spumeus was recorded primarily in anthropogenic habitats (tree lines along streets and roads, old orchards, parks), and rarely in forest communities. Two tree species (Acer platanoides, Populus alba) is reported here as a new host of S. spumeus in Poland. The declining acreage of alluvial forests and removal of old trees from substitute habitats (e.g. parks or avenues in cities) seem to be major threat factors for this fungus. Based on the new distribution data for S. spumeus in Poland, it should be rather classified as vulnerable (VU) according to IUCN red-listed criteria, than endangered (E) as it currently is. One beetle species i.e. Tetrotoma fungorum was found on the basidiomata of S. spumeus during the study, that may imply the role of the beetle in spreading of this fungus.