Eight new metabolites (1-5 and 7-9) and one known compound were isolated from the acetone/methylene chloride (1:1)extracts of the Formosan soft coral Cespitularia hypotenta-culata. These compounds can be divided into five groups: cespitularin I (1), having the verticillane skeleton, cespitularin J (2), that possesses the norverticillane skeleton, cespitularin K (3)¡B6-acetoxycespitularin F (4) and cespitularin L (5), possessing the cespitularane skeleton, (24S)-3£],11-dihydroxy-5£],6£]-epoxy-24-methyl-9,11-secocholestan-9-one (6), 3£],11-dihydroxy-5£],6£]-epoxy-9,11-secocholestan-9-one (7), and 3£]-hydroxy-5£],6£]-epoxy-9-oxo-9,11-secogorgo-stan-11-ol (8) are secosterols, and xenia diterpene, cespolide A (9). All of these structures were elucidated by extensive spectral analysis, and their cytotoxicity against selected cancer cells was measured in vitro.