A few specimens collected from northeast of Iran were identified Helvella acetabulum (L.) Quél. (Pezizales, Helvellaceae) (Dennis 1981): Fruit-bodies (apothecia) cup shape, 2–6 cm diam., inner or fertile surface pale brown, glabrous; lower surface yellow brown to brown, with pallid to cream-coloured ribs extending from the stipe base to the cup; margin incurved toward the center when young, irregular and torn in age. Stipe 2–5 cm high, 2–4 cm thick, whitish to pale creamy, deeply ribbed. Asci cylindrical, hyaline, 8-spored. Ascospores broad ellipsoid, hyaline, with an oil droplet, 15–18 × 10–13 µm (Fig.1).Materials examined: W Azarbaijan province, Naghade to Oshnavieh, on soil, 15.5.2010, Aghaalinejhad and Ozzar (IRAN 14727 F); W Azarbaijan province, Piranshahr to Jaldian, on soil, 20.5.2009, Asef (IRAN 14781 F); Kordestan province, Marivan, Negel, on soil, 5.5.2006, Asef (IRAN 14780 F); E Azarbaijan province, Arasbaran, Makidi, on soil, 8.6.2007, Asef (IRAN 14779 F).Cup shape fruit-bodies, ribs on surface of stipe and apothecium clearly distinguish H. acetabulum. Two species, H. leucomelaena (Pers.) Nannf. andH. queletii Bres. also have veined stipe, but the ribs seldom extending to the cup. This fungus has previously been reported from forests of Golestan province (Arefipour et al.2004).