At Olango Island, near Cebu, the Philippines, Salpocola philippinensis, new genus, lives attached to the burrowing sipunculan Sipunculus nudus. Only singly attached females were found. The gills represented by the inner demibranchs are heavily plicate, the visceral mass bears many lateral branching protrusions containing ovary and digestive gland diverticulae, and the protractor pedis muscle runs through the anterior adductor. A ciliated tube connects the infra- and suprabranchial chambers. Seminal receptacles are absent. The nature of sperm-containing bodies grafted upon the gills is discussed.