The present checklist of the liverworts and hornworts of New Caledonia is a sequel to the recent catalogue of the mosses and accepts 464 species and 18 infraspecific taxa, in 104 genera and 39 families. In addition, 32 species are doubtful records of New Caledonia and 52 species are excluded. The hepatic flora of New Caledonia is more similar to that of Indomalesia than of Australasia, which may be explained by the predominantly tropical climate of New Caledonia. The composition of the flora is considered the result of a long history of dispersal and speciation events since 37 Ma. Endemism of liverworts and hornworts of New Caledonia is between 13% (confirmed endemics, treated in recent revision or monographs) and 39% (confirmed and potential endemics). The latter figure is the same as for mosses. One genus of liverworts, Meinungeria (Lepidoziaceae), is endemic to New Caledonia. Cheilolejeunea xanthocarpa, Mastigolejeunea indica and Microlejeunea lunulatiloba are reported as new to New Caledonia. The new name Cololejeunea aurantia (Tixier) Thouvenot comb. nov. (for Jovetastella aurantia Tixier) is proposed. Mastigobryum integristipulum Steph. ex Paris and Mastigobryum luxurians Steph. ex Paris are new synonyms of Bazzania vittata (Gottsche) Trevis., Chiloscyphus longifissus Steph. ex Paris is reduced to a synonym of Heteroscyphus grandiflorus (Steph.) Hürl. and Eulejeunea aloba Steph. ex Paris is referred to Lejeunea alobifolia HA. Mill.

Euptychium piliferum Frank Müll. is described and illustrated. The species is most closely related to E. cuspidatum. Its distinctive features include leaves with piliferous acumina 0.7–1.0 mm long, a leaf length/width ratio of 4.5–6:1, a leaf length of 3.4–4.0 mm, leaf margins entire to weakly serrulate in the basal half, and strongly incrassate and porose leaf cells. A revised key to the species of the genus Euptychium is provided.