A revision of the dispersed cuticles from the Siersza locality (Duckmantian, Polish part of the Upper Silesian Basin) yielded additional information about the diversity of cordaitalean plants in Early Pennsylvanian wetland habitats. Adaxial cuticles were identified as Cordaadaxicutis krajewskae Šimůnek et Florjan 2013a, as well as a similar form with a weakly cutinised crypt. Abaxial cuticles were assigned to Cordaabaxicutis borassifolioides Šimůnek et Florjan 2013a and C. papilloborassifolius Šimůnek et Florjan 2013a, which are very similar and essentially only differ in the presence of papillae in the latter. These cuticles were compared with those belonging to Cordaites borassifolius (Sternberg) Unger 1850 from the Duckmantian of the Radnice Basin, Czech Republic. The adaxial cuticle... of C. borassifolius differs from the Polish Cordaadaxicutis krajewskae (and the similar form) by having wider ordinary cells and more robust stomata, with stronger cutinisation around the crypt. The species Cordaadaxicutis borassifolioides and Cordaites borassifolius are very similar because neither species have papillae on the abaxial cuticle. The similarities between the two types of adaxial and two types of abaxial cuticle recovered, in addition to the presence of transitional forms (some being strongly papillated and others with only a few papillae), suggest that they may belong to one natural species. The minor differences may be the result of ecological factors (e.g., being from leaves at different stages of development, or from sun and shade leaves). Despite these findings, we consider that the Polish cuticles from Siersza do not belong to Cordaites borassifolius from the Czech Republic, although they could be a closely related species.