Summary:
Features include an annual cream to pinkish pore surface, a floccose to fimbriate white margin, and microscopic characters including small allantoid spores and incrusted hyphae projecting from the dissepiment edges. The description is derived from Gilbertson(1).

Microscopic:
spores 4-6.5 x 1-1.5 microns, allantoid [curved sausage-shaped], smooth, inamyloid, colorless; basidia 4-spored, 12-15 x 4-5.5 microns, clavate, with basal clamp; cystidia none, cystidioles 9.5-16 x 3-5.5 microns, fusoid, with basal clamp, hyphal pegs conspicuous; hyphae dimitic, skeletal hyphae of subiculum 2-4 microns wide, colorless, thick-walled, nonseptate, rarely branched, generative hyphae of subiculum 2-3 microns wide, "thin-walled, nodose-septate, with occasional branching"; hyphae of trama "similar, heavily incrusted at the dissepiment edges"

Notes:
Skeletocutis subincarnata is widespread in the southern part of BC (Ginns(28)). It has been found in ID, AB, NF, AK, AZ, CA, ME, MN, MT, NY, and TX, (Gilbertson).