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The detailed description of the latest Miocene (MN 13) maxillary fragment with P4-M2 of Indarctos bear from Ananiev in the southern Ukraine is given. The specimen is assigned to the subspecies I. punjabiensis atticus (Weithofer, 1888), comb. nov. A pronounced similarity revealed in tooth proportions and size between I. p. atticus and I. oregonensis from the North American late Miocene suggests I. oregonensis to be only a subspecies: I. punjabiensis oregonensis Merriam, Stock et Moody, 1916, comb. nov. The Indarctos records from the territory of the former USSR are reviewed.
KEY-WORDS: Indarctos , Miocene, Europe.
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