Morphology and reproduction of Polysiphonia atlantica Kapraun et J. Norris were studied on the basis of field and laboratory cultured materials collected from the coast of Korea. The plants consisted of prostrate and erect axes with an extremely soft flaccid texture. Axes were ecorticated and had four pericentral cells. The plants except for female gametophytes had few trichoblasts. Branches in the upper portion of the thallus grew to the same level, resulting in a flat-top form. Tetrasporangia were arranged in straight series. Spermatangial branches replaced whole trichoblasts and had a 1-2 celled serile tip. The procarp had a four celled carpogonial branch. After fertilization, the carpogonium contancted the surface of the supporting cell. The formation of the auxiliary cell from the supporting cell was somewhat delayed P. atlantica from Korea was similar to P. subtilissima Montagne in some features. However, the taxonomic differences between the two species were identified in the development of branches and the number of sterile cells at the tip of spermatangial branches.