The Taliabu Masked Owl is a rare owl known from Taliabu Island. Its plumage is described, but its feeding and breeding habits remain unknown.
Its facial disc is pale reddish-brown, darkening toward the eyes. The dark-brown upperparts have white speckles, while the golden-brown underparts are spotted.
On the evening of 3 October 1991, one owl was spotlighted on a logging track about 2 km from Tubang on Taliabu, in selectively logged lowland forest. During April 2009, it was seen twice in dense secondary bamboo near Binadesa and once in heavily logged forest with no understorey.
An extinction-risk assessment has not been added yet.