• Species: Pertusaria ophthalmiza (Nyl.) Nyl.
• Remark: see: Lepra ophthalmiza
• Fungus type: lichenized
• Treatment in Estonia: synonym

• Species: Pertusaria pertusa (Weigel) Tuck.
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• näsa-lumisamblik

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

• Species: Pertusaria raesaenenii Erichsen
• Remark: excluded as misidentification: re-identified as Pertusaria leucostoma
• Fungus type: lichenized
• Treatment in Estonia: misidentification

• Species: Petractis clausa (Hoffm.) Kremp.
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain

• Species: Pezizella epithallina (W. Phillips & Plowr.) Sacc.
• Remark:
• Fungus type: lichenicolous
• Treatment in Estonia: certain

• Species: Phacopsis fusca (Triebel & Rambold) Diederich
• Remark: see: Nesolechia fusca
• Fungus type: lichenicolous
• Treatment in Estonia: synonym

• Species: Phacopsis oxyspora (Tul.) Triebel & Rambold
• Remark: see: Nesolechia oxyspora
• Fungus type: lichenicolous
• Treatment in Estonia: synonym

• Species: Phaeocalicium populneum (Brond. ex Duby) A.F.W. Schmidt
• Remark:
• Fungus type: saprotrophic
• Treatment in Estonia: certain

• Species: Phaeocalicium praecedens (Nyl.) A.F.W. Schmidt
• Remark:
• Fungus type: saprotrophic
• Treatment in Estonia: certain

• Species: Phaeophyscia chloantha (Ach.) Moberg
• Remark: see: Physciella chloantha
• Fungus type: lichenized
• Treatment in Estonia: synonym extinct
• lõuna-tõmmusamblik

• Species: Phaeophyscia ciliata (Hoffm.) Moberg
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• rips-tõmmusamblik

• Species: Phaeophyscia constipata (Norrl. & Nyl.) Moberg
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: doubtful extinct
• põhja-tõmmusamblik

• Species: Phaeophyscia endococcina (Körb.) Moberg
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• punasesüdamikuline tõmmusamblik

• Species: Phaeophyscia endophoenicea (Harm.) Moberg
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• kollakas tõmmusamblik

• Species: Phaeophyscia nigricans (Flörke) Moberg
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• väike tõmmusamblik

• Species: Phaeophyscia orbicularis (Neck.) Moberg
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• hägu-tõmmusamblik

• Species: Phaeophyscia sciastra (Ach.) Moberg
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• kivi-tõmmusamblik

• Species: Phaeopyxis punctum (A. Massal.) Rambold, Triebel & Coppins
• Remark: see: Bachmanniomyces punctum (A. Massal.) Diederich & Pino-Bodas
• Fungus type: lichenicolous
• Treatment in Estonia: synonym

• Species: Phaeospora peltigericola D. Hawksw.
• Remark:
• Fungus type: lichenicolous
• Treatment in Estonia: certain

• Species: Phaeosporobolus alpinus R. Sant., Alstrup & D. Hawksw.
• Remark: see: Lichenostigma alpinum
• Fungus type: lichenicolous
• Treatment in Estonia: synonym

• Species: Phaeosporobolus usneae D. Hawksw. & Hafellner
• Remark: see: Lichenostigma maureri Hafellner
• Fungus type: lichenicolous
• Treatment in Estonia: synonym

• Species: Phlyctis agelaea (Ach.) Flot.
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• täpiline jahusamblik

• Species: Phlyctis argena (Spreng.) Flot.
• Remark:
• Fungus type: lichenized
• Treatment in Estonia: certain
• harilik jahusamblik

• Species: Phoma cytospora (Vouaux) D. Hawksw.
• Remark: see: Briancoppinsia cytospora
• Fungus type: lichenicolous
• Treatment in Estonia: synonym

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