Summary:
Features include 1) resupinate growth on wood, or sometimes on humus or on the ground, 2) fruitbodies that are normally brown vinaceous to dull purplish brown, the appearance mould-like with a smooth surface that is continuous when mature, the margin (up to 1cm wide) and the subiculum pale yellow to distinctly yellow, and cordons visible under hand lens, and 3) spores that are round or nearly round, aculeolate to echinulate [spiny], and pale to medium brown.

Microscopic:
SPORES 7-8.5(9) microns in diameter, "globose, irregularly subglobose or globose, usually elongated along one axis [all italicized]", aculeolate to echinulate, pale to medium brown; BASIDIA 4-spored, 30-40 x 7-9 microns, clavate, colorless, contents sometimes pale yellowish brown in KOH, parts frequently dull green in KOH, clamp connection at the base, transverse septa infrequent, sterigmata up to 6 microns long; SUBHYMENIAL HYPHAE 3.5-6(7) microns wide, thin-walled, colorless, contents often dull yellowish brown in KOH, "exterior parts of cell walls often dull green in KOH", with clamp connections, "constricted at the septa, septa often closely spaced and then appearing torose"; SUBICULAR HYPHAE (2.5)3-5(7) microns wide, "very variable in form and dimension", septate, with clamp connections frequent, often ampullate and appearing constricted at the septa, wall thickening slight or noticeably thick-walled, some hyphae becoming irregular or swollen, normally colorless, "infrequently pale yellowish brown, hyphal contents infrequently dull yellow brown in KOH"; CORDONS up to 80 microns wide, colorless to very pale tan, individual hyphae 2-4 microns wide, colorless, with clamp connections, (Larsen)

Notes:
Tomentella ellisii has been found in BC, ID, ON, PQ, AZ, MN, NH, NJ, and NY, (Ginns), as well as Austria, Czechoslovakia, Finland, France, Germany, Macedonia, Netherlands, Sweden, United Kingdom, Morocco, India, and Sri Lanka, (Larsen). It was reported for WA by Luther(2).