Аннотация:The magnitude and understanding of the Kingdom Fungi are expanding with the application of DNA-based molecular approaches. Non-Dikarya fungi (sometimes referred to as ‘basal fungi’, ‘early divergent fungi’ or ‘lower fungi’), a large group of fungi that are included in 16 different phyla, comprise approximately 5000 species to date. This paper compiles all existing information on the families of the non-Dikarya fungal phyla. Two phylogenomic analyses are provided separately to show the relationships of the phyla of non-Dikarya and families of Mucoromycota, respectively. A phylogenetic tree based on partial 45S or partial 28S sequences is provided to show the placements of families in Glomeromycota. We provide the descriptions of each family and its type genus, including an illustration of the type species or a well-established other genus in the family. All the genera included in the family are listed with their type species. Bulbosporaceae fam. nov. is introduced to accommodate Bulbospora in Gigasporales (Glomeromycetes, Glomeromycota). Densosporales Tedersoo, Densosporaceae Desirò et al., and Jimgerdemanniaceae Tedersoo are validated. Taxa in Rozellomycota (including Microsporidia) and Aphelidiomycota are currently accepted as groups of fungi. Still, most species names require further revision following the International Code of Nomenclature for algae, fungi, and plants. Caudosporina Y.S. Tokarev & I.V. Issi nom. nov. and Mesnilivella Frolova & Nassonova nom. nov. are provided to accommodate Caudospora J. Weiser (nom. illegit.) and Mesnilia Frolova et al. 2023 (nom. illegit.), respectively. Taxa introduced based on eDNA (by Tedersoo et al. 2024) are listed separately, as currently these taxa are treated as invalid. Fossil non-Dikarya taxa are also provided separately.