Four new tetramic acid derivatives, named melophlins P, Q, R, and S (1-4), were isolated from two marine sponges of the genus Melophlus collected at Palau, together with seven known melophlins A, D, E, G, H, I, and O. The structures of the new compounds were elucidated on the basis of their spectral data. The absolute stereochemistries at the tetramic acid moieties of the new compounds were determined as 1 : 1 mixtures (racemic) by ESI-LC/MS analysis of derivatives obtained by oxidation and hydrolysis of the respective parent compounds. Melophlins P-S (1-4) showed cytotoxicity against the murine leukemia cell line L1210 with IC(50) values of 20.0, 10.5, 0.85, and 5.13 microM, respectively.