SPECIMENS EXAMINED: TYPE: New Zealand: Wellington: York Bay, 27.VII.1923, Butler 1218 (K). AUSTRALIAN: South Australia: Mt. Lofty, Lloyd Herb. 2861 (BPI).

Basidiocarps effused, adnate, up to 10 x 4 cm and averaging 0.5 mm thick; margin distinctive, pallid, yellow or vinaceous, matted-tomentose to membranous, up to 5 mm wide; hymenium reddish or somewhat vinaceous, crust-like, dull, the folds narrow, about 0.2 mm deep, randomly branched, in a rugose to gyrose-plicate pattern or anastomosing to form oval to circular pits, two or three per millimetre; context white to pallid, nearly 0.2 mm thick, homogeneous.
Hyphal system monomitic; context hyphae randomly oriented, rather loosely woven, usually branched at right angles, hyaline, simple-septate, thin- to rather thin-walled, the latter predominate next to the substrate, 2-5.5 µ in diam; subhymenium and adjacent context impregnated with fine granules; gloeocystidia cylindrical to slenderly clavate, granule-incrusted, contents refractive, not discoloring in sulfuric benzaldehyde reagent, 25-33 x 4-7 µ, or "24-30 x 4-6 µ" (Cunningham 1963), or "40-60 x 5-7 µ" (Wakefield), rarely projecting up to 5 µ; basidia cylindrical to slenderly clavate, 15-24 x 4-5 µ; spore wall thin, hyaline, smooth, IKI-, not staining in lactic-blue; spores cylindrical, in profile allantoid, 4.5-6.5 x 1.5-2 µ (Fig. 2G).

HABITAT: On twigs and branches of angiosperms on the forest floor, associated with a white rot. Cunningham (1963) identified the substratum in the type as Nothofagus fusca and listed another collection on Beilschmieda tawa. In addition a specimen (at BPI) has as the substrate Eucalyptus obliqua. The collection on Griselinia lucida, cited by Cunningham (1963) and represented at BPI and DAOM, is referred to Phlebia rufa. Meruliopsis miniatus is known only from these three collections from New Zealand and Australia.

DISCUSSION: No cultures are known. In the basidiocarps the gloeocystidia are similar to the basidia in size and shape, and they also arise in the subhymenium.
The context hyphae and their organization are similar to that found in M. corium. The similar species M. hirtellus, M. bellus, M. taxicola, and Ceraceomerulius albostramineus can be distinguished from M. miniatus by the usually ovoid to obovoid spores in M. hirtellus and M. bellus; the fusoid cystidioles in M. taxicola; and the slightly shorter, allantoid spores and cystidia in C. albostramineus. Poria purpurea could be confused with Meruliopsis miniatus, but it has the hymenium developed in a cupulate fashion and has somewhat longer spores "5-7(-9) x 1.5-2(-3) µ" (Lowe 1966). Meruliopsis miniatus is placed in Meruliopsis because of the similarities that its basidiocarps have with other species in the genus, the presence of simple-septate hyphae, and its association with a white rot.