The Philippine Eagle-Owl has yellow eyes and a streaked brown head. It is nocturnal and uses lowland forest.
It is warm brown, with heavy rufous streaks on the head and chest. The head is square, the ear tufts lie flat, and the eyes are yellow.
It is active at night and lives in lowland forest, including woods near water. Records also come from secondary forest in the Philippines.
An extinction-risk assessment has not been added yet.