Summary:
Features include 1) resupinate growth on Western Red-cedar on bark on the lower side of dead branches and twigs on live trees, 2) crustose, effused fruitbodies about 1cm x 0.6cm, colored gray to cream with a thick, abrupt, white margin up to 0.05cm wide, the subiculum colored as the outer surface, 3) spores that are nearly round to broadly elliptic, amyloid, colorless, with amyloid spines, 4) hymenium of a) basidial elements, b) hyphidia that are scattered, inconspicuous, and filiform, c) gloeocystidia that are usually rather common, are clavate with a long stem-like base, and are characteristically moniliform, and d) rare acanthophyses, 5) a monomitic hyphal system, the hyphae with clamp connections and loosely arranged in a matrix of crystals.

Microscopic:
SPORES 14-17 x 11-14 microns, nearly round to broadly elliptic, adaxially flattened, with amyloid spines 1(1.5) microns long, spores colorless to nearly colorless, amyloid, with wall thin to 1 micron thick, apiculus broad and blunt; BASIDIA 4-spored, 65-70(95) x 12(16) microns, cylindric-clavate, with short, narrow (2-3 microns wide), stem-like base, sterigmata up to 10-15 microns long, immature basidia about 40 x 10 microns, often fusoid; HYPHIDIA scattered, inconspicuous, 2(4) microns wide, filiform, often weakly branched, the walls colorless, thin, smooth, inamyloid, and acyanophilic; GLOEOCYSTIDIA "rather common but few in some specimens, 40-55 x 10-12 microns, clavate with a relatively long stem-like base" 2-3 microns wide, with a clamp connection at the base, characteristically moniliform, with one or several spherical, catenulate, apical swellings, 6-12 microns wide, the contents colorless, sulfo-negative, the wall colorless, thin, inamyloid, acyanophilic; acanthophyses rare, 5 microns wide, cylindric, thin-walled, with few (up to 6) apical prongs; HYPHAE monomitic, the hyphae 2-3(4) microns wide, "tortuous, much branched, rather loosely arranged in a matrix of crystals and what appeared to be remnants of old basidia", walls colorless, thin, inamyloid, and acyanophilic, with single clamp connection at each septum, (Ginns(2))

Notes:
Collections were examined from southern BC, northeastern WA, and northern ID, (Ginns(2)).

Synonyms and Alternate Names:
Thelephora incarnata Pers.