Materials collected from the 'obtusus bed' in the type locality of Harudi Formation (Middle Eocene) in western Kutch have yielded hitherto unrecorded evidences of the larger foraminifera Nummulites Lamarck forming substrate to other benthonic taxa (OBT). The OBT include attached left valves of the bivalve (Mollusca) Flamingostrea Linné, cheilostomate Bryozoa Therenia David and Pouyet, cyclostomate Bryozoa Stomatopora Bronn, worm moulds in relief and some bioeroders leaving traces that are identified as cf. Ichnoreticulina Radtke and Golubic, Oichnus simplex Bromley and Sulcichnus meandriformis Martinell and Domènech. The Nummulites-OBT association indicates that the 'obtusus bed' was formed under low-sedimentation regime with occasional pulses of sediment influx. Accumulation ofNummulites bioclasts in low-sedimentation regime transformed parts of the marl depositional surface to shelly grounds. These shelly grounds acted as substrate for the growth and proliferation of OBT. Living Nummulites thrived on both marl and shelly grounds.