Summary: Features include watery brown to darker olivaceous brown, tough-gelatinous fruitbodies, growth on dead conifer wood, and microscopic characters.
Microscopic: spores 10-13 x 3.5-4.5 microns or somewhat larger, allantoid [curved sausage-shaped]; probasidia 12-16(19) x 10-12(16) microns, broadly ovate to nearly spherical, becoming cruciate-septate, epibasidia 2-3 microns wide, up to 40 microns long, swollen at tips, (Martin)
Notes: Exidia saccharina has been found in BC, WA, AB, MB, NS, ON, PQ, AK, AZ, MI, New England, and WI, (Ginns), and Europe (Martin).