Summary:
Dacryopinax spathularia produces yellow to orange, tough, gelatinous fruitbodies that become flattened toward the cap which is typically petal-shaped, spatula-shaped, or palmate, and often deeply divided. The fruitbodies grow tufted, gregarious, or in lines, on wood.

Microscopic:
spores (7)8-10.5(11.5) x 3.5-4(4.5) microns, slightly curved-cylindric, thin-walled with thin septa, tinted, apiculate, becoming 1-septate at maturity, germination by colorless spherical to nearly spherical conidia, to 2.5 microns in diameter, or by germ tubes; probasidia 20-35 x 3.5-5 microns, cylindric-subclavate, with basal septa, becoming bifurcate; hymenium "smooth or longitudinally folded, typically unilateral and becoming directed toward the substratum", occasionally all the way round, composed of basidia; cortex and stem "tomentose, covered with simple or sparingly branched, smooth, thick-walled, septate hairs, cylindrical, straight or tortuous, hyaline or faintly tinted, 4-6 microns diam.", internal hyphae "thin-walled, becoming thick-walled toward the cortex, smooth or roughened, septate, clamp connections absent", (McNabb), spores 7-10.5 x 3.5-4.5 microns, allantoid, 1-2-cellular, (Raitviir), spores orange in mass, pale yellow by transmitted light, 8-11 x 3.5-4 microns, short-allantoid, finally 1-septate, conidia spherical or subspherical, up to 2.5 x 2.5 microns; basidia clavate becoming furcate, (Martin)

Notes:
It is found in ID, AR, AZ, GA, IA, KS, LA, MA, MD, MI, MN, MO, NC, NJ, NY, OH, PA, VA, and WV, (Ginns). There are collections at the University of Columbia from BC, IA, KS, LA, MO, NY, Hawaii, Indonesia, and Costa Rica. There is a collection from ON at the University of Washington. Collections were examined from WA (Klett), Belize, Cuba, Jamaica, Mexico, Trinidad, Brazil, Suriname, Venezuela, India, Java, Malaysia, Philippines, Singapore, Sri Lanka, Thailand, Vietnam, Congo, Madagascar, Mauritius, Nigeria, Sierra Leone, South Africa, Sudan, Australia, New Caledonia, and New Zealand, (McNabb), Hawaii, Colombia, and China, (Martin), and Russia (Raitviir).

Synonyms and Alternate Names:
Poria excelsa S. Lundell