Perudyptes is a basal penguin from the middle Eocene Paracas Formation of Peru. Perudyptes devriesi is a basal penguin from the middle Eocene (~42 Ma) Paracas Formation of Peru. This new discovery is able to fill a major phylogenetic and stratigraphic (~20 million year) gap between the earliest fossil penguins (Waimanu manneringi and Waimanu tuatahi, ~58–61.6 Ma) and the next oldest partial skeletons.