The moss flora of Palawan was updated and consists of 192 species in 88 genera. Because of the dry, semi-deciduous forest, Palawan has a relatively depauperate moss flora compared with the flora of moist forest on other islands of similar area. The number of species is higher in riverine forest than in inland forest, and highest at mid-mountain elevation. Its flora is mainly an extension of the Philippine moss flora, showing little influence from Borneo. Likewise, its floristic affinity is with the moss floras of the Philippine archipelago, Java, and Lesser Sundas, but not with the Bornean moss flora. Additionally, the role of Palawan Island as a refugium for the survival of a past, xeric moss flora in South-East Asia is discussed on the basis of evidence from moss distribution. Clastobryum asperrimum (Dix.) Tan was proposed as a new combination and Leucoloma mittenii Heisch. was considered to be a new synonym of L. walkeri Broth.