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Pretty similar is Samla bicolor which is a smaller species and differs by an orange subapical ring on the cerata and by the long oral tentacles with flattened, paddle-shaped tips.
This species was posted on 17 July 2011 at these websites as Flabellina macassarana Bergh, 1905,
Korshunova et al. (2017) reinstated the genus Samla Bergh, 1900 within the new family
Samlidae Korshunova, Martynov, Bakken, Evertsen, Fletcher, Mudianta, Saito, Lundin, Schrödl & Picton, 2017,
and moved Flabellina macassarana Bergh, 1905 into the genus Samla Bergh, 1900.
I changed it on 7 December 2017 into Samla macassarana (Bergh, 1905) [Flabellina].
Gosliner, Terrence M., David W. Behrens & Ángel Valdés. 2008. Indo-Pacific Nudibranchs and Sea Slugs. Sea Challengers Natural History Books.
Gig Harbor, Washington. 426pp. at page 352
Poppe, G.T. (2010). Philippine marine mollusks: III. (Gastropoda Part 3 & Bivalvia Part 1).
ConchBooks: Hackenheim. ISBN 978-3-939767-18-3. 665 pp
Korshunova, T.; Martynov, A.; Bakken, T.; Evertsen, J.; Fletcher, K.; Mudianta, W.; Saito, H.; Lundin, K.; Schrödl, M.; Picton, B. (2017). Polyphyly of the traditional family Flabellinidae affects a major group of Nudibranchia: aeolidacean taxonomic reassessment with descriptions of several new families, genera, and species (Mollusca, Gastropoda).
ZooKeys. 717: 1-139., available online at https://doi.org/10.3897/zookeys.717.21885
How to cite:
Köhler, E. (2017), published 7 December 2017, Samla macassarana (Bergh, 1905)
available from https://www.Philippine-Sea-Slugs.com/Nudibranchia/Cladobranchia/Samla_macassarana.htm