We describe here the complete nucleotide sequence and the exon-intron structure of the Cu,Zn superoxide dismutase (SOD1) gene of Paecilomyces tenuipes and Paecilomyces sp. The SOD1 gene of P. tenuipes spans 966 bp, and consisted of three introns and four exons coding for 154 amino acid residues. Three unambiguous introns in P. tenuipes separate exons of 13, 332, 97, and 20 bp, all exhibiting exon sizes identical to Cordyceps militaris SOD1 gene. The SOD1 gene of Paecilomyces sp. contains 946 bp and consisted of four introns and five exons coding for 154 amino acid residues. Five exons of Paecilomyces sp. SOD1 are composed of 13, 180, 152, 97, and 20 bp. Interestingly, this result showed that the total length of exons 2 (180 bp) and 3 (152 bp) of Paecilomyces sp. SOD1 is same to exon 2 length (332 bp) of C. militaris SOD1 and P. tenuipes SOD1. The deduced amino acid sequence of the P. tenuipes SOD1 showed $95\%$ identity to C. militaris SOD1 and $78\%$ to Paecilomyces sp. SOD1. Phylogenetic analysis confirmed that the C. militaris SOD1, P. tenuipes SOD1 and Paecilomyces sp. SOD1 are placed together within the ascomycetes group of fungal clade.