Matucana rebutiiflora is a species of cactus in the subfamily Cactoideae, native to Peru.

[1] Matucana rebutiiflora displays a spherical shape in a medium-green color, reaching a diameter of up to 7 cm (2.8 in) and forms compact clusters of stems with a substantial taproot.

Spines are initially brownish and later fading to white, are mostly straight with a slight curve.

The fruit, approximately 1.7 x 1.3 cm (0.51 in), starts off green and undergoes a darkening process as it ages.

[2] Two populations of plants were found in Department of Ancash of Peru, near Sihuas city, at elevations of 3100 meters.