Little empirical evidence has ever been presented to justify the taxonomie ranking of Koepcke's Screech Owl Megascops koqjckeae. We summarise current knowledge of its distribution and ecology, and provide detailed information concerning its distinctive vocalisations. There is no evidence to support its asserted occurrence in Bolivia, but two distinctive populations can be recognised in Peru. A new subspecies is described here from the rainshadow valleys of south-central Peru. © 2012 British Ornithologists' Club.