Holotype (PDD 27058); Isotype (Herb. HK. ZT 68/213): 'Ikamatua, N of Totara Flat, Prov. Westcoast, N.Z.; leg. Horak, 22.III.1968'.

Pileus 5-10 mm diam., at first convex becoming plane, centre slightly depressed, brownish-grey or beige, colours fading on drying, dry, velvety, neither hygrophanous nor striate, membranous. Lamellae (L 8-10, l 3) broadly adnate, beige when young turning pinkish-beige, with concolorous, even gill edge. Stipe 10-15 x 1-1.5 mm, cylindrical, coloured like pileus, glabrous, dry, fistulose. Context brownish. Odor and taste subfarinaceous.
Spores 10-13 x 7-9 µm, 5-6-angled. Basidia 30-35 x 12-15 µm, normally 4-spored, occasionally 2-spored. Cheilocystidia 30-50 x 10-20 µm, lageniform or ventricose with subcapitate neck, membrane hyaline, pigment absent. Pleuro- and caulocystidia absent. Cuticle a palisade of erect, short cylindrical hyphae, terminal cells clavate (8-12 µm diam.), frequently, thin-walled, not gelatinized, with brown plasmatic pigment. Clamp connections lacking.

soil in forests (under Nothofagus spp., Dacrydium cupressinum). New Zealand.

Pileo 5-10 mm lato, convexo vel plano subdepresso, marginem incurvo, pallide brunneo, velutino, sicco, striato, hygrophano. Lamellis late adnatis, ex argillaceo roseis, acie integra instructis. Stipite 10-15 x 1-1.5 mm, cylindraceo, pileo concolori, sicco, glabro, fistuloso. Odore saporeque subfarinaceo. Sporis 10-13 x 7-9 µm, 5-6-angulatis. Basidiis 4(2-)-sporigeris. Cheilocystidiis 30-50 x 10-20 µm, lageniformibus vel ampullaceo-subcapitatis, hyalinis. Epicute ex hyphis erectis palisadam formantibus, cellulis terminalibus clavatis aut ventricosis, 8-12 µm diam., pigmento brunneo plasmatico impletis. Septis defibulatis. Ad terram in silvis. Novazelandia.

This species is closely related to E. mariae Stev. but its fruiting bodies are much smaller. From the microscopical point of view the spores of E. perplexum are larger and the structure of the cuticle is quite different from that of the before mentioned species.

Holotypus (PDD 27058): 'Ikamatua, Totara Flat, N.Z.; leg. Horak, 22.III.1968'