• Species: Lecanora rugosella Zahlbr.
• Remark: see: Lecanora chlarotera
• Fungus type: lichenized
• Treatment in Estonia: synonym

• Species: Lecanora rupicola (L.) Zahlbr.
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• kalju-liudsamblik

• Species: Lecanora saligna (Schrad.) Zahlbr.
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain

• Species: Lecanora salina H. Magn.
• Remark: see: Myriolecis salina (H. Magn.) Śliwa, Zhao Xin & Lumbsch
• Fungus type: lichenized
• Treatment in Estonia: synonym

• Species: Lecanora sambuci (Pers.) Nyl.
• Remark: see: Myriolecis sambuci (Pers.) Clem.
• Fungus type: lichenized
• Treatment in Estonia: synonym

• Species: Lecanora sarcopidoides (A. Massal.) A.L. Sm.
• Remark: excluded as misidentification: re-identified as Lecania cyrtella
• Fungus type: lichenized
• Treatment in Estonia: misidentification

• Species: Lecanora sorediata (Räsänen ex Vain.) Räsänen
• Remark: excluded as misidentification: re-identified as Lecanora pulicaris
• Fungus type: lichenized
• Treatment in Estonia: misidentification

• Species: Lecanora strobilina (Spreng.) Kieff.
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain

• Species: Lecanora subcarpinea Szatala
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain

• Species: Lecanora subintricata (Nyl.) Th. Fr.
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain

• Species:
• Remark:
• Fungus type:
• Treatment in Estonia: