Basidiodendron cremeum is clearly distinguished by the large allantoid basidiospores, the large basidia that are often obovate to clavate, or even pyriform, at maturity, and the well developed, tubular epibasidia. Basidia not forming distinct epibasidia are rare.

The features of the hymenium of the Russian collection are identical with those of the holotype; however, the two specimens differ in internal structure and in macroscopic aspect. Thus, we are somewhat reluctant in assigning the Russian collection to B. cremeum.

In TAA 7148 there is a relatively thick basal layer of agglutinate hyphae containing flexuous gloeocystidia. On this layer is a thin, prostrate layer giving rise to an ascending layer of fertile hyphae and gloeocystidia. Evidently the thicker basal layer represents the earlier development of the basidiocarp that has collapsed due to adverse environmental conditions. Portions of the type are composed of five growth strata, whereas near the margins of the portion examined often only a single growth stratum is present. These differences in structure can be attributed, we believe, to divergent environmental conditions during growth. Such variations have been observed in other more common species, such as B. cinereum and B. eyrei.

The type collection is continuous and grayish buff when dry, but portions near the margins are porous-reticulate. The Russian collection when dry is porous-reticulate to fibrillose and grayish white. These differences are possibly correlated with the fact that the type is a much thicker specimen (100-300 µm) than the Russian collection (65-190 µm). The Russian collection has only a single, organized growth stratum, and the hymenium is interrupted.

We believe these differences in internal structure and macroscopic aspect are probably due to different substrata, different environmental conditions during basidiocarp development, or possibly different ages at the time of collection. Since such variations have been observed frequently in other species of Basidiodendron, it would not be advisable at this time to base a new species on the Russian collection.