Two new species of Sipuncula are described from New Zealand; Phascolion temporariae from the empty tubes of the polychaete Temporaria inexpectata (Mestayeri), and Phascolion tortum from the shells of four species of molluscs. Specimens of Golfingia improvisa (Theel) are also reported from the empty frustules of the foraminiferan Ammodiscoides mestayeri (Cushman) and the sandy tubes of the foraminifera Rhizammina sp. All the species were dredged at depths of 370–660 m from Taiaroa and Papanui Canyons, off the Otago Peninsula, New Zealand. The body cavity of several specimens of G. improvisa contained the larval stage of a nematode.