• Species: Lichenostigma rugosum G. Thor
• Remark: see: Lichenothelia rugosa
• Fungus type: lichenicolous
• Treatment in Estonia: synonym

• Species: Lobaria pulmonaria (L.) Hoffm.
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• harilik kopsusamblik

• Species: Lobaria scrobiculata (Scop.) DC.
• Remark: see Lobarina scrobiculata (Scop.) Nyl.
• Fungus type: lichenized
• Treatment in Estonia: synonym
• krobeline kopsusamblik

• Species: Lobothallia radiosa (Hoffm.) Hafellner
• Remark: includes earlier misidentifications of Bellemerea alpina (Sommerf.) Clauzade & Cl. Roux
• Fungus type: lichenized
• Treatment in Estonia: certain
• hall kivisamblik

• Species: Lopadium disciforme (Flot.) Kullh.
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain

• Species: Loxospora elatina (Ach.) A. Massal.
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain

• Species: Marchandiomyces aurantiacus (Lasch) Diederich & Etayo
• Remark: see: Erythricium aurantiacum (Lasch) D. Hawksw. & A. Henrici
• Fungus type: lichenicolous
• Treatment in Estonia: synonym

• Species: Marchandiomyces corallinus (Roberge) Diederich & D. Hawksw.
• Remark:
• Fungus type: lichenicolous
• Treatment in Estonia: certain

• Species: Megalaria grossa (Pers. ex Nyl.) Hafellner
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• suur nööpsamblik

• Species: Megaspora verrucosa (Ach.) Hafellner & V. Wirth
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain

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