Eocene penguin remains from Seymour Island (Antarctica) are so far the oldest−known record of extinct Sphenisciformes. Rich Argentineand Polish collections of penguin bones from the La Meseta Formation are taxonomically revised on tarsometatarsal morphology. Two genera and four species are erected: Mesetaornis polarisgen. et sp. n., Marambiornis exilisgen. et sp. n., Delphinornis arctowskiisp. n. and D. gracilissp. n. Moreover, the diagnoses of already described species: Anthropornis nordenskjoeldi, A. grandis, Palaeeudyptes klekowskii, P. gunnari, Archaeospheniscus wimani and Delphinornis larseniare revised as well. Gradual cooling of climate, changes of environment andtrophic relationships, that lasted several millions years, were most probably responsible forthe intense speciation and taxonomic diversification of the Middle–Late Eocene La Meseta penguins.