Calvatia sporocristata, Gasteromycetes, is described and illustrated as a new species. Its taxonomic characters are discussed and compared with other closely related species of the genus. Few studies have been carried out on tropical Gasteromycetes. The new species here proposed has, as the main features: exoperidium corky, smooth, one-layered, pseudoparenchymatous; endoperidium thin, papyraceous, dextrinoid; subgleba cellular; capillitium septate, dissociated at the septal site, lycoperdon type, without pores, elastic and spores amigdaloid, 4-6 (-7) x 2.5-4.5 microns with spines aligned, forming crests, 0.8 micron high.