Summary:
Sistotrema resinicystidium is easily distinguished from other Sistotrema species due to peculiar cystidia and resin-filled subicular hyphae (Hallenberg). Features include 1) resupinate growth on decayed hardwood and conifer wood, 2) a fruitbody that is hypochnoid becoming continuous and firm, white to cream or light ochraceous, nearly smooth to tuberculate-grandinioid, the margin indistinct, 3) spores that are elliptic (adaxial side usually straight or convex), smooth, and inamyloid, 4) (4)6-7(8)-spored basidia that are narrowly urniform to almost tube-like, with a widened, rounded basal part, 5) gloeocystidia that are sinuous (often with moniliform constrictions), with yellowish resinous content, turning dark brown in sulfovanillin, and embedded or slightly projecting, and 6) a monomitic hyphal system, with clamp connections, in the subiculum with resinous, oily content.

Microscopic:
SPORES 4-5.5 x 2-3 microns, elliptic-subovoid, "often broadest below the middle, adaxial side straight or somewhat convex, in a few spores slightly concave", smooth, thin-walled; BASIDIA (4)6-7(8)-spored, 17-30 microns long, narrowly urniform to almost tube-like, "with a widened, rounded basal part", 5-6 microns wide, and a tubular neck, 3.5-4.5 microns wide, basidia with a basal clamp connection; GLOEOCYSTIDIA "present and usually fairly numerous", usually not more than 50 microns long and 8 microns wide, "sinuous, often with moniliform constrictions, thin-walled, in herbarium material filled with a yellow-brown substance, which is homogeneous in most cases but sometimes granular (in phase), darkening to brown in sulfovanillin but without distinct aldehyde-reaction"; HYPHAE monomitic, with clamp connections, "often with oily contents"; SUBHYMENIAL HYPHAE about 2-2.5 microns wide, richly branched, very thin-walled; BASAL HYPHAE few, 2-4.5 microns wide, straight and sparsely branched, with thin or slightly thickened walls, (Eriksson), SPORES 4-5.5 x 2-2.8 microns, elliptic, "adaxial side flattened or a little convex", smooth, inamyloid, thin-walled; BASIDIA 4-8-spored, 17-30 x 4-5 microns, urniform, basal part up to 6 microns wide, with basal clamp connection; CYSTIDIA 20-40 x 4.5-8 microns, submoniliform, sinuous, with a yellowish, resinous content, turning dark brown in sulfovanillin, "embedded or slightly projecting, often connected with the resin-filled, subicular hyphae"; HYPHAE monomitic, 2-4.5 microns wide, "with thin but distinct walls", with clamp connections; "in subiculum very loosely interwoven; partly with a yellowish, resinous content; lots of crystalline material in the context", (Hallenberg)

Notes:
Sistotrema resinicystidium has been found in BC, Norway, Sweden, and Iran, (Eriksson).