Summary:
Features include 1) resupinate growth on conifer wood, 2) yellow color when young, later tinged reddish, (with reddish tints in dried specimens), 3) a smooth to slightly tuberculate surface, 4) a fibrillose margin under a hand lens, 5) a subiculum with 4-6 alternating pale pinkish buff and darker layers up to 1 mm thick, and microscopic characters including 6) short cylindric-elliptic amyloid spores, 7) cylindric cystidia, 8) monomitic hyphae with clamp connections, and 9) sections in Melzer''s reagent with brown globules and alternating layers of dark and light zones. Amylocorticium subincarnatum is apparently the most common species in the genus in North America; it is also known from Europe where it is reported to be very rare, (Gilbertson).

Microscopic:
SPORES 4.5-5 x 2-2.5 microns, narrowly elliptic, amyloid, with slightly thickened walls; BASIDIA 4-spored, about 20 x 4-5 microns, narrowly clavate, with basal clamp connection; HYPHAL CYSTIDIA projecting up to 30 microns, in total 50-70 x 4-5 microns, smooth, in a few cases clamped; subhymenium develops as fruitbody increases in thickness; HYPHAE monomitic, of hyphae 3-4 microns wide, loosely interwoven, with clamp connections at all septa, branching mostly from the clamp connections, (Eriksson), SPORES 4-5.5 x 2-2.5 microns, narrowly elliptic, flattened on one side; CYSTIDIA abundant, cylindric, (Martin), SPORES 4.5-6 x 2-2.5 microns, oblong to cylindric-elliptic, smooth, amyloid, colorless; BASIDIA 4-spored, 22-30 x 5-5.5 microns, clavate, with a basal clamp connection; CYSTIDIA "frequent, cylindric, some with constrictions, thin-walled, not incrusted, often with 2-3 clamps, 65-110 x 4-6 microns, with a basal clamp, arising in subiculum and partially imbedded, projecting to 40 microns"; HYPHAE monomitic, SUBICULAR HYPHAE 3.5-6 microns wide, colorless, thin-walled, with conspicuous clamp connections at all septa, with frequent branching, often branching from clamp connections, "tissue in Melzer''s reagent with abundant globules of brownish oily material, often adhering to the ends of broken hyphae", "sections in Melzer''s reagent appearing like slices of bacon with alternating dark and light zones", (Gilbertson)

Notes:
Amylocorticium subincarnatum has been found in BC, WA, ID, AB, MB, ON, PQ, AR, AZ, MN, MT, and NY, (Ginns), and Sweden and Finland, (Eriksson). Collections were examined from AB, ON, AZ, MN, MT, and NY, (Gilbertson).

Synonyms and Alternate Names:
Peniophora byssoides (Pers.) Bres.
Thelephora byssoides Pers.