The Sulawesi masked owl was first described by the German
ornithologist Hermann Schlegel in 1866 as
Strix rosenbergii, but was later included in the genus
Tyto. There are two subspecies,
T. r. rosenbergii (Schlegel, 1866), found in
Sulawesi and
Sangihe, and
T. r. pelengensis Neumann, 1939, found in
Peleng in the
Banggai Island group. Other common names for this bird include Rosenberg's owl, Rosenberg's barn-owl, Sulawesi owl, Sulawesi barn-owl, Celebes barn-owl, Celebes masked-owl and Celebes owl. ==Description==