Summary:
Sebacina epigaea is characterized among Sebacina species by 1) its pustulate origin, followed by confluence to form interrupted or wavy effused gelatinous sheets, 2) the striking palisade layer of slender paraphyses, and 3) the usually numerous angular or apiculate cells, (Martin). Other features include 4) resupinate growth on hardwood or soil, rarely conifer wood, sometimes debris or dung, 5) a fruitbody that is waxy, gelatinous, firmly attached, whitish to grayish, and undulate-tuberculate, 6) spores that are oval, colorless, smooth, and inamyloid, with granular contents, 7) longitudinally septate hypobasidia with 4 epibasidia, and 8) hyphae with clamp connections.

Microscopic:
SPORES 10-13 x 8-10 microns, oval, smooth, inamyloid, colorless, with granular contents, some germinating, also "scattered so-called resting spores with inflated tubercules present"; HYPOBASIDIA 15-18 x 12-13 microns, "longitudinally septate, with 4 epibasidia"; CYSTIDIA not seen; HYPHAE 1.5-2.5 microns wide, "in part with undulating surface", septa without clamp connections, (Breitenbach), SPORES 8-11-13.5 x 6-8(10) microns, obovate to broadly ovate, flattened on one side, guttulate, "germinating by repetition or a stout germ tube, or frequently becoming transformed into angular thick-walled resting cells with several hyaline subulate projections"; PROBASIDIA 14-16-19 x 10-12-14 microns, "at first clavate, often tapering to a blunt point, finally ovate, conspicuously granular or guttulate", "becoming 4-celled by longitudinal division, each cell bearing a tubular epibasidium 1.5-2.5 microns in diameter, up to 100 microns long, the tips expanded, rarely bearing two sterigmata, only one of which functions"; hymenium of erect fertile hyphae 2-3 microns wide, "bearing basidia in a zone varying with age up to 70 microns wide", and a palisade-like layer of erect, simple to little-branched PARAPHYSES 1.5-2 microns wide, "rising 40-80 microns above the basidia, frequently with short spur-like branches near the tips, bearing minute granules"; in section 150-500 microns thick, with a thick basal region of distinct, colorless, loosely interwoven hyphae, without clamp connections, 1.5-2.5 microns wide, giving rise to hymenium, (Martin)

Notes:
Sebacina epigaea has been found in OR, NS, ON, CA, GA, IA, LA, MA, MO, NC, NH, NY, and WI, (Ginns). It has also been found in Europe including Switzerland, and in Asia, (Breitenbach). There is a collection from BC by O. Ceska deposited at the University of British Columbia.