Two strains of yeasts that contain Q-10 as the major ubiquinone, lack cellular xylose and produce large bilaterally symmetrical ballistoconidia were isolated from plants collected in a protected subtropical rain forest in Taiwan and were found to represent a new species. The taxonomic properties of this species coincide with the genus Sporobolomyces, so it is described as Sporobolomyces magnisporus sp. nov. In phylogenetic trees based on the nucleotide sequences of 18S ribosomal DNA and D1/D2 domain of 26S ribosomal DNA, this species is located in the Erythrobasidium cluster.