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A taxonomic study of critical plants belonging to the ecostate Andreaea from Madeira Island is presented. A new taxon, Andreaea flexuosa R. Brown bis subsp. luisieri Sérgio et Sim-Sim, is proposed based on material from upland areas in the central ridge of Madeira. Characters discriminating the two subspecies are presented and illustrated; data on ecology and distribution of the two subspecies are discussed.