The occurrence of Heterorhabditis brevicaudis (Rhabditida: Heterorhabditidae) and its symbiotic bacteria, Photorhabdus luminescens subsp. akhurstii in Taiwan were recorded for the first time. H. brevicaudis was described by Liu in 1994, but it was unavailable and no molecular data has ever been published for it ever since. The native entomopathogenic nematode (EPN), H. brevicaudis TG01 was recovered from sandy coastal soils in moist bamboo forest, as observed in this article. The bacterial symbiont was isolated from H. brevicaudis for the first time. On the basis of biochemical tests and 16S rDNA it was identified as P. luminescens subsp. akhurstii. This is also the first report of novel nucleotide sequences of the internal transcribed spacer (ITS) from H. brevicaudis. The phylogenetic relationships of ITS sequences were established using Neighbor-Joining, Maximum Parsimony, and Maximum Likelihood methods. The inferred trees strongly support that H. brevicaudis TG01 is specifically related to H. indica and H. hawaiiensis. But the tail length of the infective juveniles (IJ) of H. brevicaudis TG01 in our study, which was less than 80 microm, shorter than that of other species indeed, fall within the original description for H. brevicaudis. Moreover, comparing with morphometrics of IJ and male of H. brevicaudis and H. indica, we recognize that the H. brevicaudis TG01 does not represent variation among populations of H. indica and H. hawaiiensis. This article will answer questions regarding the status of H. brevicaudis and would also provide this species for further investigation.