Three new resupinate, poroid, wood-inhabiting fungi, Perenniporia aridula, P. bannaensis and P. substraminea, are introduced on the basis of morphological and molecular characters. Molecular study based on sequence data from the ribosomal ITS and LSU regions supported the three new species’ positions in Perenniporia s.s., and all of them formed monophyletic lineages with strong support (100 % BP, 1.00 BPP). Phylogenetic analysis revealed seven clades for the 31 species of Perenniporia s.l. used in this study. Among them, Perenniporiella clustered with Perenniporia ochroleuca group, and then subsequently grouped with Abundisporus. In addition, the P. ochroleuca group, the P. vicina group, the P. martia group and P. subacida formed well supported monophyletic entities, which could be recognized as distinct genera, and they are not related to P. medulla-panis which belongs to Perenniporia s.s. clade. An identification key to 38 species of Perenniporia occurring in China is provided.