Pseudoparaphyllia in the European and Macaronesian species of Neckera: N. crispa, N. complanata, N. pumila, N. pennata, N. besseri, N. cephalonica and N. intermedia are studied with SEM to assess their variability and taxonomic significance. Univariate ANOVA showed that the specific differences in the mean number of pseudoparaphyllia around branch-buds and in the size of pseudoparaphyllia are statistically significant. This result evidences the utility of these structures as determinative and taxonomic characters.